论文部分内容阅读
一、当前制约我国财政职能实现的主要体制性矛盾分税制改革以来,我们对财政管理的关注程度是比较高的,尤其是1998年提出公共财政改革目标后,相继实施的收支两条线改革、部门预算改革、国库集中支付制度改革、政府采购制度改革以及“金财”工程等,都把着眼点放在建立一套与市场经济相适应的、与政府管理相适应的财政管理制度,以提高财政管理的有效性,使财政
I. Major Structural Contradictions Restricting the Realization of China’s Fiscal Function Since the tax-sharing reform, we have paid a lot of attention to the financial management. Especially after the goal of public finance reform was put forward in 1998, the two revenue and expenditure reforms that have been implemented successively, The reform of the departmental budget, the reform of the centralized treasury payment system, the reform of the government procurement system, and the “golden fiscal” project all focus on establishing a set of financial management systems that are compatible with the market economy and appropriate to the government’s administration so as to enhance The effectiveness of financial management to make finance