摘要
发展社会主义公共财政是我国财政改革的方向,各地如何结合地方的实际,逐步推进地方的公共财政体系建设,是广大财政工作者思考的问题。该文从潮州市的经济实力和地方财政状况出发,从收入机制、支出范畴、公共预算和财政监督等四方面入手,探索构建潮州市公共财政的新路子。
Developing socialist public finance is the direction of finance reform in China, how to incorporate the local actuality in different areas and push on the building of local public finance system step by step, is the problem that amplitude finance teaching staff are thinking about. This article begins with the economic strength of Chaozhou City and the conditions of the local finance, searching the new ways of building public finance in Chaozhou City in four aspects of income mechanism, expenditure category, public budget and finance supervision.
出处
《韩山师范学院学报》
2001年第1期115-120,共6页
Journal of Hanshan Normal University