论文部分内容阅读
改革13年来,在经济迅速发展的同时,财政却日益陷入严重的困境,不能自拔。其根本原因在于财税改革的思路有偏差。要尽快摆脱财政困境,实现财政振兴,必须转变财税改革思路: 从扩充国有企业数量转变到提高国有企业素质。国有企业是社会主义财政的经济基础和主导财源。我
In the 13 years since the reform began, with the rapid economic development, the financial sector has been increasingly caught in serious difficulties and can not extricate itself. The fundamental reason lies in the deviation of fiscal and taxation ideas. If we want to get rid of financial difficulties as soon as possible and realize financial rejuvenation, we must change the thinking of fiscal and taxation reform: from changing the number of expanding state-owned enterprises to improving the quality of state-owned enterprises. State-owned enterprises are the economic basis and the leading source of finance for socialism. I