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我国建立与社会主义市场经济发展要求相适应的公共财政框架,必须树立新的理财观念,其基本思路可用16个字来概括:比例适当,集散有度,收支合理,使用得当。 所谓比例适当,就是财政收入占国内生产总值的比例和中央财政收入占国家财政收入的比例要适当。目前我国这两个比例明显偏低。造成财政收入两个比例偏低的原因是多方面的,最主要的就是财政分配秩序混乱,使国家财力过于分散。 所谓集散有度,就是国家财权财力的
In order to establish a public financial framework that suits the requirements of the development of socialist market economy, our country must establish a new concept of financial management. The basic idea can be summarized in 16 words: appropriate proportion, decentralized distribution, reasonable revenue and expenditure, and proper use. The so-called proportion is appropriate, that is, the proportion of fiscal revenue in the gross domestic product and the proportion of the central government revenue in the state’s fiscal revenue should be appropriate. At present, these two ratios in China are obviously low. The two reasons for the low level of public revenue are many. The most important one is the disorder of fiscal distribution and the excessive dispersion of state financial resources. The so-called concentration of distribution is the country’s financial and financial resources