摘要
我国现行的政府财政指标体系,远远滞后于我国财政体制的改革,不能适应市场经济体制改革和公共财政改革的需要,存在三大缺陷。本文借鉴国际货币基金组织《2001政府财政统计手册》,构建了新的中国政府财政活动分类体系,指出了财政赤字指标的不科学性,建立了以净运行余额、总运行余额、净贷款/借款为核心指标的新的指标体系。
The Current China's Government Finance Index lags behind the reform of China's fiscal system,and cannot meet the demands of market economy system reform and public financial system reform.As for statistical indicator,there are there defects.Use for reference IMF 2001 GFS,we set up a new Chinese Government Financial activity Classification,point out the budget deficit indicator is unscientific and eatablish a new indicator system which takes net operating balance,gross operating balance,net loan as core indicators.
出处
《兰州商学院学报》
2012年第5期1-5,共5页
Journal of Lanzhou Commercial College
基金
国家社会科学基金项目"中国政府财政统计核算改革研究"的阶段性成果
关键词
政府财政统计
指标体系
改革
Government Finance Statistics
indicator system
reform
