试论我国财政支出管理体制的创新  

On the Innovation of the Managerial System of Fiscal Expenditure in China

作　　者：周宝纯 

机构地区：[1]徐州铜山县委,江苏徐州221008

出　　处：《徐州工程学院学报》2006年第8期9-14,共6页Journal of Xuzhou Istitute of Technology

摘　　要：党的十四届三中全会以来，明确了公共财政的改革目标，初步建立了以“分税制”为主要内容的公共财政收入体制。如何建立既符合公共财政支出一般规律，又适应我国国情的公共财政支出管理体制，理论和实践都要求，必须打破传统做法，消除旧体制惯性，尽快创新财政支出管理体制。财政支出管理体制创新，是完善市场经济的客观要求，是健全公共财政体制的必然选择，更是解决当前财政支出方面问题，消除“越位”、补足“缺位”，规范分配秩序，提高支出效益，更好地适应市场经济要求的关键性和根本性措施。因此，创新财政支出管理体制就成为一个重要的理论和现实的课题摆在了我们面前。The third plenary session of the Party＇s 14th central committee has clarified the objectives of the reform of public finance, thereafter a public fiscal income system characterized by the principle of ＂revenue sharing＂ has been gradually established. Presently it is determined theoretically and practically to install a managerial system of public fiscal expenditure, which complies with the general rules in this field and accords with China＇s situation; in doing so, it is inevitable to break conventional restraints and make innovation to traditional practices. Innovation to the managerial system of fiscal expenditure, which is an objective demand to perfect market economy and public fiscal system, is a key and fundamental step to eliminate the current problems with fiscal expenditure, regulate distribution of funds, and improve the effect of expenditures to meet the requirement of market economy. Hence, what lies in front of us is a major theoretical and practical task to carry these innovations out.

关 键 词：公共财政 支出管理 体制创新 

分 类 号：F235.9[经济管理—会计学]