摘要
发展小城镇是一条具有中国特色的社会主义农村城镇化的道路。在小城镇建设中 ,财政建设是一个重要的环节。目前我国小城镇财政体制存在的问题 ,阻碍了小城镇财政作用的发挥。公共财政是国家财政管理体制改革的方向 ,同时也是小城镇财政管理模式改革的目标 ,文章就小城镇财政体制上存在的问题 。
To develop the small towns,it is a road to the rural urbanization of socialism with distinct Chinese characteristics. The financial construction is an important key in the construction of small towns. The problems existing in the financial system of China's small towns hinder the financial full play of small towns at present. The public finance is the direction of the reform of state financial management system, it is also the reformational goal of small towns'financial management mode.The article is on the problems existing in the financial system of the small towns, analyses and puts forward the countermeasure in public finance to the reformational goal of small towns'current financial management mode.
出处
《中国农业大学学报（社会科学版）》
2002年第1期47-51,共5页
Journal of China Agricultural University;Social Sciences
关键词
小城镇
财政管理模式
公共财政
small towns
financial management mode
public finance
