现行政府预算制度存在的缺陷及改革思路  

The Disfigurement and Reformation Way of Current Government Budget

作　　者：胡克刚[1] 李向引[1] 

机构地区：[1]西安财经学院,陕西西安710061

出　　处：《陕西教育学院学报》2003年第1期30-32,共3页Journal of Shaanxi Institute of Education

摘　　要：随着政府职能的转变,公共财政制度在我国已经确立。政府预算不仅是政府财政支出的基本决策工具,而且是市场对政府经济行为进行监督和规范的一个基本手段。由于政府在资源配置方面存在越位和缺位,现行政府预算不能适应市场经济下公共财政的需要,分析现行预算制度存在的缺陷,探讨解决的对策,是一个现实的问题。Along with the change of the government function,public financial system in our country has already been established.The government budget is not only a basic decision tool of expenditure of government public finance,but also the basic means by which the market supervises and standardizes the government economic behavior.On account of the government's disfigurement in deploying resources,and current government budget can't adapt the requirement of the market economy,analysing disfigurement of current budget system and exploring solutions,is a real problem.

关 键 词：政府预算制度 改革 市场经济 公共财政 政府职能 法律效力 资源配置 

分 类 号：F812.3[经济管理—财政学]