从地方政府或有负债产生看我国财政法律短缺  

作　　者：马美菊 

机构地区：[1]东北财经大学研究生部

出　　处：《黑龙江对外经贸》2005年第1期88-89,共2页Heilongjiang Foreign Economic Relations and Trade

摘　　要：随着分税制改革的不断深入,我国的公共财政框架也将逐步建立起来。构建公共财政框架是一系列的工程,财政法律体系是这项工程中的重要组成部分,也是公共财政制度建立和实施的保证。本文从我国地方政府或有负债这一当前财政难题入手,对我国财政法律的短缺进行分析,进而对财政法律体系的建立提出建议。With the constant deepening of the reform of the system of tax allocation, the public financial frame of our country will be set up progressively too. It is a series of projects to structure the public financial frame, the financial legal system is an important component in this project, it was the public financial system that set up and implemented assurance too. This article starts with this present financial difficult problem of contingent liability of local government of our country, and analyses the shortage of financial law of our country. Then it puts forward the suggestion to financial foundation of law to go on.

关 键 词：政府或有负债 短缺 公共财政框架 财政法律体系 重要组成部分 分税制改革 制度建立 工程 

分 类 号：F812.5[经济管理—财政学] F275.1