对调整我国地方财政支出结构的思考  

Thinking of the Expenditure Structure of Local Finance in China

作　　者：陶勇[1] 

机构地区：[1]上海财经大学财政系,上海200433

出　　处：《财经论丛（浙江财经学院学报）》2001年第4期37-41,共5页

摘　　要：随着以公共财政框架为导向的财政体制的建立 ,我国地方财政支出结构发生了显著的变化 ,但仍然存在许多不足 ,需要进一步调整和完善。地方财政支出结构的调整应从转变地方政府职能、调整建设性投入结构、改革政府机构、压缩行政管理支出、完善地方财政收入等几方面入手。With the establishment of fiscal system dominated by public finance,the expenditure structure of local finance in our country has changed apparently,but there are still some problems that need be adjusted and completed further.The adjustment of local finance expenditure should be started as follows:changing the functions of the local government,adjusting the structure of constructive expenditure,innovating government organizations,cutting down the administrative expenditure,completing local finance revenue,etc.

关 键 词：中国 地方财政 财政支出结构 政府职能 财政收入 

分 类 号：F812.45[经济管理—财政学] F812.7