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随着财政体制改革的深入和财政职能的转换,在“公共财政”下农村财源到底怎么抓?是当前财政工作亟待解决的重要课题之一。为此,本文试图对这一问题谈一些粗浅的认识和看法。一、“公共财政”下的农村财源建设特点“公共财政”下的农村财源建设具有全方位和高层次的特点,具体体现在以下几个方面:(一)财源建设主体社会化。公共财政下的农村财源建设已不是单纯的政
With the deepening of the reform of the financial system and the transformation of the financial functions, how can we grasp the rural financial resources under the “public finance”? It is one of the important topics to be solved urgently in the current fiscal work. To this end, this article attempts to talk about this issue some superficial understanding and opinion. First, the “public finance ” under the characteristics of rural financial resources “public finance ” under the rural financial resources with all-round and high-level features, specifically reflected in the following aspects: (a) the main social construction of financial resources . The construction of rural financial resources under the public finance is no longer pure politics