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德国是欧盟诸国中首屈一指的经济大国,在全球经济一体化中有着越来越重要的地位。在德国,财政职能的发挥比较充分,整个国家的分配领域很有秩序。在公共财政运行过程中,德国财税管理的科学化、民主化和法制化程度很高,他们十分注意运用预算、税收、国债、赤字、补贴等财政工具为其财政政策服务,实现政府的理财目标。因此,我国的财税管理和财政监督有必要借鉴包括德国在内的国外先进做法,不断改革和完善目前的管理制度和管理方法。这对于我们建设社会主义市场经济体制下的公共财政管理和监督体系,具有重要的借鉴意义。
Germany is the leading economic power in EU countries and plays an increasingly important role in the global economic integration. In Germany, the fiscal functions are fully developed and the distribution of the entire country is very orderly. In the process of running public finance, Germany’s fiscal and taxation administration is highly scientific, democratized and legalized. They pay great attention to using fiscal tools such as budget, taxes, government bonds, deficits and subsidies to serve their fiscal policies and achieve the government’s financial goals . Therefore, it is necessary for our fiscal and taxation administration and financial supervision to draw lessons from foreign advanced practices including Germany to constantly reform and perfect the current management system and management methods. This is of great significance to our public financial management and supervision system under the socialist market economic system.