浅析新时期民生财政的构建

Analyses the Construction of the People's Livelihood Finance in the New Period

民生财政是近几年学术界和实务界提及的一个热门词汇。民生财政不能仅以提高民生支出的比例来完成,而是要构建一套由财政预算体系、转移支付体系、资金监管体系、绩效评估体系等组成的从收支计划的确定、执行到效果监督的完整民生财政框架。

People＇s livelihood finance is a hot term in academic and practical field recent years. The author thinks people＇s livelihood finance can be completed not only by increasing payout ratio,but by constructing a complete framework of people＇s livelihood finance composing of finance budget system,transfer payment system,fund supervision and performance evaluation system,which includes the processes of determination,implementation and supervision of revenue and expenditure budget.