摘要
公共财政是以满足社会公共需要为目的的财政。目前财政存在的越位和缺位现象,严重影响了公共财政的建立。在市场经济迅猛发展的今天,构建公共财政基本框架已成为当务之急。必须遵循市场经济的一般原则,重塑财政支出结构,体现有所为有所不为,按照“比重适当,集散有度,收支合理,使用得当”的原则,建立起财政支出明显优化,国家财政和社会公共需要的保障能力明显增强,预算约束机制日趋完善,支出行为进一步规范,财政监督力度全面加强,资金使用效益不断提高的公共财政基本框架。
Public finance is the finance which m eets the needs of public social needs.Recently there exists in finance a phenomenon of overstepping and vacancy,which g reatly influences the construction of public finance.Now adays,it is an urgent task to constru ct the basic public finance as the market economy is developing r apidly.It is necessary to follow the basic principle of market economy,and rebuild the structure o f the financial expenditure to leave some things undone in order to get some things done.It is necessa ry to set up a basic finance framework with better financial expenses,better insurance in natio nal finance and public social needs,better budget restraining mechanism,better standardization in expenses behaviour,better supervision in finance,and increasing benefit in the use of capital accordi ng to the principle of proper proportion,limited collecting and distributing,reasonable expendit ures and proper use.
出处
《闽西职业大学学报》
2004年第4期17-21,42,共6页
Journal of Minxi Vocational College
关键词
财政体制
公共财政
财政支出
financial system
public finance
financial expenses
