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gou jian gong gong cai zheng kuang jia de ji dian she xiang
Author(s): 
Pages: 88-90
Year: Issue:  4
Journal: Trade Unions' Tribune(Journal of Shandong Institute of Trade Unions' Amministration Cadres)

Abstract: 公共财政框架是公共财政制度的基础,它为公共财政制度的建设提供一个基本的框架约束,影响着公共财政制度的内容安排、运行方式和运作机理.本文在研究公共财政的基本内涵、公共财政框架含义分析的基础上,提出了建设我国公共财政框架的基本构想.认为,要建立规范的公共财政框架,首先要清晰界定政府职能,在此基础上建立合理、规范的符合市场经济发展要求的公共财政支出体系、公共财政收入体系、先进的政府预算制度、合理的分级财...
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