边界与结构规范:我国非税收入管理改革研究  

Norms of Boundary and Structure:Study on China's Non-Tax Revenue Management Reform

作　　者：朱云飞 

机构地区：[1]河北省财政科学与政策研究所,河北石家庄050051

出　　处：《广西财经学院学报》2010年第2期28-30,共3页Journal of Guangxi University of Finance and Economics

基　　金：河北省社会科学发展研究课题(项目编号:200802108)阶段性成果。课题负责人:段国旭;河北省财政科学与政策研究所所长;研究员;管理学博士后;河北经贸大学硕士生导师

摘　　要：规范是一种标准,是对特定事物或行为加以某种约束或限制的标准,多数情况下指约定或俗成的标准。就行政行为来讲,规范就是要符合代表着人民意志的法定标准。由于标准本身是有边界的,而边界又处于结构之中,因而,非税收入及其管理规范均离不开边界与结构。推进我国非税收入规范化管理改革,要从边界与结构两个方面剖析当前存在的非税收入管理欠规范现象,按照财政科学化、精细化管理要求,优化非税资金收支和监管全过程,推进非税收入管理系统化改革,加强相关制度建设,最终实现非税收入"规模适度、结构合理、使用规范、功能有效"的政策目标。Norms are standards, which restrict or limit a particular thing or act. In most cases they are the conventional standards. In terms of administrative behavior, norms are the statutory standards which represent the will of people. Since the standard itself is a boundary, while the boundary is situated in the structures, thus, non - tax revenue and its management standards are inseparable from the boundary and structure. To promote standardized management reform of China＇ s non - tax revenue, it demands to analyze the phenomenon of non - standardize management from the boundary and structure, according to the requirements of finance scientific and retlnement, optimize non -tax revenue and expenditure of funds and the whole monitoring process, boost the non -tax revenue administration systematic reform, strengthen the relevant institutional development, and ultimately realize the non - tax revenue policy objectives appropriate scale, reasonable structure, standardized application, and effective function.

关 键 词：非税收入 边界与结构 规范管理 

分 类 号：F812.43[经济管理—财政学]