中国提高政府财政管理能力的措施与经验  

Measures and Experience of Improving the Ability of Government Fiscal Administration in China

作　　者：叶青[1] 王佳[1] 

机构地区：[1]中南财经政法大学财税学院,湖北武汉430060

出　　处：《上海财经大学学报（哲学社会科学版）》2008年第1期61-68,共8页Journal of Shanghai University of Finance and Economics

摘　　要：不断提高政府财政管理能力是财政管理工作的内在要求,对提高财政分配效益,促进经济社会发展具有重要意义。改革开放以来,中国采取了一系列措施来提高政府财政管理能力,取得了很大的成效并积累了一些经验,所采取的措施主要体现在不断完善财政管理体制和不断创新财政支出管理制度这两个方面。Improving the government fiscal administration ability is the inherent demand of fiscal administration, and has important meaning of improving fiscal assigned benefit and boosting economic and social development. Since the reform and opening to the outside world, our country has adopted a series of measures to improve the ability of fiscal administration, and has gotten a very big effect and accumulated some experience. The adopted measures are mainly embodied in perfecting fiscal administration system and innovating financial expenditure management system.

关 键 词：财政管理能力 财政管理体制 财政支出管理制度 

分 类 号：F812.2[经济管理—财政学]