摘要
2013年底,党的十八届三中全会提出要建立现代财政制度,为实现这一战略目标,除考虑现行财政体制的制度劣势外,还应仔细研究区域间财政运行的具体差异,西部财政在趋向现代化过程中的制度优势。当然,综合分析这些优劣势后,可发现西部地区应从财源建设、财政支出绩效、运行效率和预算监管入手,通过完善财政收入、调整支出结构、实现现代管理和建立现代预算以促进西部财政现代化,从而有助于我国现代财政制度的早日建立。
By the end of 2013, the Third Plenary Session of the 18th CPC Gentral Committee proposed "the establishment of a modern financial system". In order to achieve the strategic plan, we should examine the specific difference in regional financial operation except for considering institutional weakness of the existing financial system. Especially in the western regions of China, subject to various objective factors, there exist advantages and disadvantages in the financial system tending to modernization process. Of course, after a comprehensive analysis of these advantages and disadvantages, we could find that the western regions should focus on financial resources construction, expenditure performance, operational efficiency and budget supervision, and put forward suggestions on promoting the financial modernization of the western regions, such as perfecting financial income, adjusting expenditure structure, realizing modern manage- ment and establishing modern budget, to make our country as early as possible to establish a modern finan- cial system.
出处
《西安财经学院学报》
CSSCI
2014年第6期10-16,共7页
Journal of Xi’an University of Finance & Economics
关键词
西部地区
现代财政
收支结构
预算制度
western region
modern finance
structure of fiscal revenue and expenditure
budget system