努力构建公共财政框架 积极推进财政职能转换  

Try Hard to Construct the Frame of Public Finance Actively Develop Function Transformation of Finance

作　　者：李珂[1] 

机构地区：[1]湖南商学院,湖南长沙410013

出　　处：《山西高等学校社会科学学报》2001年第12期24-25,共2页Social Sciences Journal of Universities in Shanxi

摘　　要：公共财政体系是我国财政改革的目标。随着经济体制的改革不断深入 ,原有财政体系统越来越不适应经济发展的要求 ,因此财政职能应尽快转换 ,即要客观介定支出范围 ,增加有效公共产品的提供 ;完善社会收入分配体制和社会保障体系 ,加强调整收入分配　 ;规范市场 ,加强客观调控 ;建立规范的财政收入体系。The system of public finance is the target of financial policy in our country.With the deepening reform of economic system,former economic system can't meet the needs of economic development.Therefore the financial function should be transformed as soon as possible,including defining objectively limits of expenses,increasing the supply of efficient public products,improving social system of income and distribution and social ensuring system,strengthening adjustment about income and distribution,making market standard,strengthening objective controlling and establishing standard system of financial revenue.

关 键 词：非盈利性 资源配置职能 收入分配调节职能 宏观调控 财政收入 中国 改革 公共产品 公共财政 财政职能 

分 类 号：F812.2[经济管理—财政学]