摘要
财政约束主要表现在财政支出约束、财政收入约束和预算原则约束等几个方面。在财政约束软化的情况下,政府可能会产生这样几种倾向:公共物品的不合意供给、盈利化行为、过度负债。在处于经济转型期的中国,财政约束软化的现象大量存在,由此而引发了种种社会经济矛盾。若想解决矛盾, 其根本出路就在于建立法治财政,实现财政约束的法治化。
Fiscal constraint includes government expenditure control, government revenue control and budget principle control etc. Under the situation of fiscal constraint soften, the government may produce a few tendencies like these: the mistake supply of public goods, the action of pursuing profit, and over national debts etc. There is many phenomenon origin from fiscal constraint soften in china during the period of transformation, which caused social economy problems. In order to solute these problems, it is necessary to establish legal public finance.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第7期36-39,共4页
Journal of Central University of Finance & Economics
关键词
财政约束
财政约束软化
法治
Fiscal constraint Fiscal constraint soften Legal
