| 关于进一步完善公共财政体系的思考 |
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| 引用本文： | 刘绍斌.关于进一步完善公共财政体系的思考[J].楚雄师范学院学报,2011,26(10):96-103. |
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| 作者姓名： | 刘绍斌 |
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| 作者单位： | 中共楚雄州委党校,云南楚雄,675000 |
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| 摘 要： | 我国财政体制已实现从建设型财政向公共财政的跨越,建立起了公共财政体系,但还存在中央与地方之间财力与事权不匹配、基本公共服务非均等化,公共预算管理制度不健全、现行中央与地方财税关系还需进一步调整和完善等问题。完善公共财政体系,必须构建财力与事权相对应的财政体制,促进基本公共服务均等化;完善公共预算管理制度,提高公共预算的完整性和透明度;完善税收制度,规范公共财政收入管理;着力推进公共财政支出改革;完善相应的法律制度。
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| 关 键 词： | 完善 公共财政 体系 |
Reflection on Improvement of Public Financial System |
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| Liu Shao-bin.Reflection on Improvement of Public Financial System[J].journal of chuxiong normal university,2011,26(10):96-103. |
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| Authors: | Liu Shao-bin |
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| Institution: | Liu Shao-bin (The C.P.C Chuxiong Yi Autonomous Prefecture Committee Party School,Chuxiong 675000,China) |
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| Abstract: | China has established a public financial system which is better and more scientific. However, some problems still exist in terms of the mismatch between government＇ s responsibilities and financial resources, the imbalance of public service, the unsoundness of budgetary systems anc the relationship among taxation offices at different levels. To further improve the current public financial system, we must achieve a coordination of government＇ s responsibilities and financial resources, improve the management of budgetary systems and taxation, and perfect laws. |
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| Keywords: | improvement public financial system |
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