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改革开放以来,我国的财税体制改革取得了明显成效,财政收支规模增长迅速。但另一方面,财政对我国经济社会稳定及发展的“瓶颈”性制约现象也日渐突出,如不引起应有的重视,将可能成为实现十五大提出的战略目标的一个基础性障碍。解决财政“瓶颈”制约刻不容缓。从现实情况看,这种财政“瓶颈”突出表现在两个方面。一是财政经常性收支方面的突出矛盾和“瓶颈”制约。一国财政的经常性支出,是有效履行国家职
Since the reform and opening up, China’s fiscal and taxation system reform has achieved remarkable results, and its fiscal revenue and expenditure have been rapidly growing. However, on the other hand, the fiscal “bottleneck” restriction on the economic and social stability and development of our country has become increasingly prominent. If it does not attract due attention, it will probably become a fundamental obstacle to the strategic goal put forward by the 15th Party Congress . Resolve fiscal “bottleneck ” constraints without delay. From the reality, this financial “bottleneck ” outstanding performance in two aspects. First, the current fiscal revenue and expenditure outstanding contradictions and “bottleneck ” constraints. The recurrent expenditures of a country’s finance are the effective fulfillment of its national duties