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.
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