| 公共财政是我国市场经济取向的必然选择 |
| |
| 引用本文： | 冯文荣.公共财政是我国市场经济取向的必然选择[J].北京师范大学学报(社会科学版),2002(4):58-65. |
| |
| 作者姓名： | 冯文荣 |
| |
| 作者单位： | 北京师范大学,经济学院,北京,100875 |
| |
| 摘 要： | 公共财政是国家或政府为全社会提供公共物品和公共服务的分配活动,它是与市场经济相适应的一种财政类型或模式.我国社会主义市场经济改革目标的确定和市场化的发展,客观上要求以全新的思路和理念对整个财政运行机制作全面、彻底的变革,建立中国公共财政的基本框架.为此,政府及财政必须按照市场经济的要求,退出市场有效运行的经济领域,主要在市场失灵的领域发挥作用,构建符合公共财政要求的财政支出结构、预算制度、税收制度、财政宏观调控体系和财政监管制度.
|
| 关 键 词： | 市场经济 市场失灵 公共财政 必然选择 基本框架 |
| 文章编号： | 1002-0209(2002)04-0058-08 |
| 修稿时间： | 2002年3月11日 |
Public Finance: Necessary Choice of Market-Oriented Economy in China |
| |
| FENG Wen-rong.Public Finance: Necessary Choice of Market-Oriented Economy in China[J].Journal of Beijing Normal University(Social Science Edition),2002(4):58-65. |
| |
| Authors: | FENG Wen-rong |
| |
| Abstract: | Public finance is a kind of distribution, in which the country or the government provides public goods and public services for the whole society. Public finance is such a fiscal system that adapts market economy. The confirmation of the market-oriented goal in Chinese economic reform and the recent development of Chinese market economy, objectively request a drastic and comprehensive change in Chinese fiscal mechanism, and the establishment of a basic scheme for Chinese fiscal mechanism. To meet the requirements of Chinese market-oriented reform, the government and the public finance must quit those fields where market takes effects, focusing mainly on the fields of market failures, and establishing the structure of public expenditure, the budget system, the tax system, the fiscal macro-management system and the financial supervision system |
| |
| Keywords: | market-oriented economy market failures public finance necessary choice basic scheme |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
