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长期以来,我国学术界对于行政支出、行政成本、行政管理费以及政府成本等概念的理解并不一致,对相关概念进行辨析是当前的一项重要工作。比较中国和西方国家行政支出的范围,有助于对我国行政支出的范围进行合理界定。合理确定我国行政支出的范围必须做好三个方面的工作:一是改革财政支出分类办法,二是明确行政支出认定标准,三是制定行政支出项目目录。
For a long time, the understanding of concepts such as administrative expenses, administrative costs, administrative costs and government costs in our academic circles is not consistent. It is an important task to differentiate related concepts. Comparing the scope of administrative expenditures in China and Western countries helps to define the scope of administrative expenditures in our country. To rationally determine the scope of administrative expenditure in our country, we must do a good job in three aspects: first, to reform the fiscal expenditure classification method; secondly, to define the standard for determining administrative expenses; and thirdly, to formulate an inventory of administrative expenses.