摘要
本文首先就公共财政的内涵及其本质特征进行了探讨,再根据公共财政的内在要求及我国的实际情况,提出了在我国建立公共财政制度应遵循的原则,在此基础上论述了构建我国公共财政制度框架的几个基本问题。
This paper begins with exploring the concept of public finance and its substantial features,then,in line with the requirements of public finance and its situations in China,gives out several principles which must be followed in the construction of public finance. At last,the paper investigated several fundamental problems when China build its public finance institutional framework.
出处
《商丘师范学院学报》
CAS
2004年第3期97-99,共3页
Journal of Shangqiu Normal University
