从公共政府的建立看公共财政特征  

The Construction of Public Government and the charactristic of public finance

作　　者：李嘉荣 卞彬[2] 

机构地区：[1]重庆北碚审计局,重庆400700 [2]重庆行政学院,重庆400041

出　　处：《行政与法》2004年第12期3-4,7,共3页Administration and Law

摘　　要：在西方国家里,财政就是公共财政,而在我国可以说是我们经过几十年的旧式财政运行机制同新型市场经济体制激烈碰击之后悟出的真谛。财政改革的目标模式是建立公共财政的问题越来越引起人们的重视。本文试图从公共政府的执政理念的角度,把握公共财政的实质性特征。以期探索在现代市场经济条件下建立公共财政的新路。The finance and the public finance has the same meaning in west countri es.But in China,it took us tens of years to find the truth during the conflictio n between the old finance system and the new one.The purpose of the finance revo lution is to set up the public finance system.People have paid more and more att ention to it now.This paper tries to catch the material characteristic of public finance on the view of ministerial thoughts,so as to discover a new way under t he modern market economic condition.

关 键 词：公共政府 公共财政体系 执政理念 

分 类 号：D630.1[政治法律—政治学]