摘要
我国政府与发达国家政府在财政支出结构上存在着一定程度的差异 ,这种差异从一个角度折射出我国目前的财政支出结构与WTO相关规则之间的差距。“财政支出结构偏离”作为测算这种差异的方法和体系 ,不仅能够比较准确地描述我国不同层级政府财政支出结构目前存在的这种差异 ,更重要的是能够对这种差异做出评价 ,进而提出优化现有财政支出结构的原则和途径 ,以此来推动我国融入国际经济的步伐。
Differences exist between Chinese government financial expenditure structure and those of developed countries. To some extent, these differences reflect the deviation of Chinese government expenditure structure from that stipulated by related WTO regulations. Expenditure Structure Deviation as a methodology and measurement system gives an accurate description of this type of deviation in the different levels of government in China. It further offers statistical analysis of the deviations, brings forth principles and approaches of optimizing Chinese current expenditure system, and helps promote China's integration into the international economic community.
出处
《财经科学》
CSSCI
北大核心
2004年第3期55-58,共4页
Finance & Economics
关键词
财政支出结构偏离
政府层级分权模式
政府职能结构
(Expenditure Structure Deviation)
(Division of power in different levels of government)
(Functional structure of government)