摘要
中共十一届三中全会后至今40年来,财政改革几乎一直是我国经济、社会、政治等各项改革的"突破口"和"重头戏",在分步推进财政体制改革的同时,各个侧面的财政管理改革也在与时俱进地开拓前行,并取得了堪称丰硕的成果。本文着重从财政支出结构变革、财政调控方式转型和财政管理科学化方面对40年来我国财政管理改革的基本历程、主要成果及其历史价值进行了简要回顾与分析。
In the 40 years since the Third Plenary Session of the 1 lth CPC Central Committee, fiscal reform has almost always been the breakthrough and highlight of China＇s economic, social, and political reforms. Management reforms are also advancing with the times and have achieved fruitful results. This paper focuses on the ba- sic process, main achievements and historical value of China＇s fiscal management reform in the past 40 years from the structural changes of fiscal expenditure, the transformation of fiscal regulation and the scientific man- agement of fiscal management.
出处
《财政科学》
2018年第10期86-97,共12页
Fiscal Science
关键词
财政管理
改革
回顾
思考
Fiscal Management Reform
Review and Reflection
