和谐社会视角下我国财政制度变革选择  

On the Reform of Financial System under the Perspective of Harmonious Society

作　　者：刘志安[1] 龙军[1] 

机构地区：[1]中国人民大学财政金融学院,北京100872

出　　处：《吉首大学学报（社会科学版）》2007年第5期146-150,共5页Journal of Jishou University(Social Sciences)

摘　　要：在构建和谐社会的视角下进行财政制度变革,需要从民主、民生的角度进行。一个与和谐社会相匹配的财政制度应该满足三个要求:在利益分割过程中贯彻公平原则、在社会决策过程中实行民主原则以及公共资源在国家各项职能间的配置达到最优。我国现行的财政制度是不能满足这三个条件的,我们要按照构建和谐社会的要求来改革现行的财政制度,由现行财政制度向公共财政制度的转变时需注意现有利益结构的约束。Financial system reform under the perspective of harmonious society should be conducted by taking democracy and the people＇ s livelihood into consideration. Three demands should be met, i. e. to carry out justice principle in benefit distribution, to carry out democratic principle in social decision-making, and to best optimize public resources among various state functions. The present fmancial system in our country can not meet the three demands, so we must reform the fmancial system according the demand to construct a harmonious society, and pay attention to the restriction of present benefit configuration in the process of transformation.

关 键 词：和谐社会 公共财政 制度变革 

分 类 号：F810.2[经济管理—财政学]