摘要
城市的发展要靠政府财政的支撑,公共财政政策的制定为促进城市的发展提供有力的保证。但目前,我国城市财政支出中仍存在着许多问题,降低了城市财政支出的效率。要加强城市财政管理应从以下几方面入手:优化财政支出结构,保证重点支出;在促进主导产业的发展和培育区域经济的“增长极”上财政应给予有效的支持;进一步发挥税收在城市经济中的调节作用;完善预算编制方法;推行政府采购制度和建立健全财政支出监督体系等。
The development of cities will rely on the government＇s financial support. The formulation of public financial policy provides a strong guarantee for the development of cities. Nowadays there exist lots of problems in cities＇ financial expenditure in our country, which decrease the efficiency of cities＇ fiscal expenses. Therefore, we will strengthen the management of cities＇ finance as follows： We must optimize the financial expenditure structure to guarantee the main expenditure. Effective financial support should be given to improve the development of the leading industries and focus on ＂Growth Pole＂ of the regional economy. We will give more attention to the adjusting role of tax in city economy; improve the way of budgeting; implement the governmental purchasing system and establish a full-fledged supervising system of fiscal expenditure.
出处
《福建金融管理干部学院学报》
2006年第2期45-48,共4页
Journal of Fujian Institute of Financial Administrators
关键词
城市
财政管理
支出结构
主导产业
税收调节
fiscal management
expenditure structure
leading industry
tax adjustment
