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随着我国改革开放的不断深化,我国已经进入了全面建设小康社会和构建社会主义和谐社会的新时期。公共财政体制的完善是构建社会主义和谐社会的基础,公共财政通过发挥其固有的职能,从财力支持、政策推动、体制保障上推动社会主义和谐社会的实现。该文以近几年国家审计报告所暴露出来的问题为例来说明我国目前公共财政体制存在的问题,并在此基础上借鉴西方发达国家一些成功的做法,提出改革我国税制、转移支付制度、公共财政支出结构等来完善我国公共财政体制的建议。
With the deepening of China’s reform and opening up, our country has entered a new era of building an overall well-to-do society and building a harmonious socialist society. The perfection of the public financial system is the basis for building a harmonious socialist society. By giving full play to its inherent functions, public finance promotes the realization of a harmonious socialist society from the financial support, policy promotion and institutional guarantee. Taking the problems exposed by the state audit report in recent years as an example to illustrate the existing problems of the public financial system in our country and based on this, we draw lessons from some successful practices of the western developed countries and put forward some suggestions on reforming our tax system, transfer payment system, Financial expenditure structure to improve China’s public financial system proposals.