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最近召开的全国财政工作会议就当前如何积极推进财政改革和制度创新形成共识:就是在完善财政收入体系的同时,重点推进支出管理改革,加快建立公共财政体系。对此,我们一定要从讲政治的高度,从整个经济社会发展的高度加以认识并努力付诸实施。推进支出管理改革之所以成为当前及今后几年财政改革的重点,一是巩固1994年分税制改革成果,克服支出管理改革滞后弊端之所需。众所周知,1994年进行的财税体制改革取得了巨大成功,基本理顺国家、企业、个人三
The recently held National Conference on Finance has reached a consensus on how to actively push forward the reform of the fiscal and institutional systems at the same time. That is, while perfecting the fiscal revenue system, we should focus on pushing forward the expenditure management reform and accelerating the establishment of a public financial system. In this regard, we must understand from the height of politics and from the perspective of economic and social development as a whole and work hard to put it into effect. The reason why the promotion of expenditure management reform has become the focus of current and future fiscal reforms is to consolidate the results of the 1994 tax-sharing reform and overcome the lag of deficits in the reform of expenditure management. It is known to all that the fiscal and taxation system reform carried out in 1994 has achieved great success and basically rationalized the reform of the state, enterprises and individuals