摘要
我国改革开放30多年来,公共财政建设取得了显著成绩,法制性不断增强,公平性逐步完善,科学性逐年提高,绩效性日趋改进,公开性日益显现。但从总体上看,我国公共财政体系还不够健全,公共财政运行还存在一些理财观念的束缚和体制机制的障碍。本文就此对一系列相关重大问题进行深入研究和讨论。
Since the reform and opening-up, China has had significant achievements in the construction of public finance, which are embodied in growing legality, gradually perfected fairness, yearly increased science,increasingly improved performance,and increasingly appar- ent openness. But as a whole, the public finance system in China is not completely perfect yet and its operation still runs into some shackles of financial management concepts and institu- tional obstacles. Therefore,thispaper makes a deep study of relevant big problems.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第5期3-8,53,共7页
Journal of Shanghai University of Finance and Economics
