完善公共财政体系需要研究的几个问题  

On the Perfection of Public Finance System

作　　者：高强 

机构地区：[1]全国人大财政经济委员会,北京100805

出　　处：《上海财经大学学报（哲学社会科学版）》2012年第5期3-8,53,共7页Journal of Shanghai University of Finance and Economics

摘　　要：我国改革开放30多年来,公共财政建设取得了显著成绩,法制性不断增强,公平性逐步完善,科学性逐年提高,绩效性日趋改进,公开性日益显现。但从总体上看,我国公共财政体系还不够健全,公共财政运行还存在一些理财观念的束缚和体制机制的障碍。本文就此对一系列相关重大问题进行深入研究和讨论。Since the reform and opening-up, China has had significant achievements in the construction of public finance, which are embodied in growing legality, gradually perfected fairness, yearly increased science,increasingly improved performance,and increasingly appar- ent openness. But as a whole, the public finance system in China is not completely perfect yet and its operation still runs into some shackles of financial management concepts and institu- tional obstacles. Therefore,thispaper makes a deep study of relevant big problems.

关 键 词：公共财政 宏观税收负担 地方政府性债务风险 预算管理 

分 类 号：F810.2[经济管理—财政学]