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试论财政支出制度改革的行政学意义 被引量:1

Administrative Meanings of Fiscal Expenditure System Reform
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摘要 当前我国正在进行财政支出制度的改革 ,这不仅是建立现代公共财政的关键 ,而且对行政体制改革的深化起着极为重要的促进作用。我国目前的财政支出制度存在不少问题 ,迫切需要改革 ,而且 。 Nowadays, a reform about fiscal expenditure is being developed in China. This reform is not only considered as a key about public finance establishment, but also plays a crucial role in deepening and developing the administration system reform in China. Therefore, it is necessary to study fiscal expenditure system under the current situation and its Influence upon administration system reform; it also concerns about reforming fiscal expenditure system demand and its contents and its accelerating force about its reforms. So, it plays an important role in the sphere of the study and the practical job.
作者 王明景
出处 《武汉大学学报(哲学社会科学版)》 北大核心 2002年第3期278-282,共5页 Wuhan University Journal:Philosophy & Social Science
关键词 公共财政 财政支出 行政体制 public finance fiscal expenditure administration system
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