论文部分内容阅读
我国实现公共财政 模式的基本思路 刘尚希在《中国财经信息资料》1999年第1期撰文指出,现行的财政运行方式还不符合公共财政的要求,这表现在以下方面:一是财权分割。这导致了公共预算的不完整性、不透明性和非规范性。二是财力保证性差。对于一些该保的无法做到充分保证,这些年来甚至出现公共机关不能按时足额发放工资。这在一些地方尤其明显。三是财政定位不
The basic thinking of our country to realize the public finance model Liu Shangxi said in the article of “China Financial Information Materials” No.1999 that the current financial operation method does not meet the requirements of public finance, which is reflected in the following aspects: First, the separation of financial power. This has led to the incompleteness, opacity and non-normativity of public budgets. Second, poor financial security. For some of these insurances, they can not be fully guaranteed. In recent years, even public institutions have been unable to pay salaries on time and in full. This is especially true in some places. Third, financial positioning is not