摘要
20世纪末,中国的财政制度适应市场化改革,引起了财政收支管理方法的变更与改进。改革至今,适应社会主义市场经济的财政支出制度基本规范成型,下一阶段的工作重点应落在优化财政支出制度上。基于2000年至2012年广东省财政支出总量、人均量及其结构等数据的分析,探索广东省财政支出制度的现状,提出进一步优化广东省财政支出体制的建议。
Towards the end of last century, China＇s financial system including revenue and expenditure management, has greatly improved with an adaptation to the market- oriented reform. In the process of reform, the fiscal expenditure system has established to fit socialist market economy. The next phase will be scheduled to optimize the system. In the light of the data analysis from 2000 to 2012 on the total expenditure and per capita amount and structure of the fiscal expenditure of Guangdong Province, the author will explore the status quo of expenditure system and offer some suggestions on its optimization.
出处
《战略决策研究》
2014年第4期43-51,共9页
Journal of Strategy and Decision-Making
关键词
财政支出
总量控制
结构调整
fiscal expenditure
total control
structural adjustment
