论文部分内容阅读
完善公共财政体制是解决我国改革与发展深层次矛盾的关键环节,大力推进公共财政体制建设是完善社会主义市场经济体制的制度基础,是建设社会主义和谐社会的体制保障,是推进政治体制改革的切入口。当前,我国公共财政体制存在的问题是:财政职能定位不清,财政供给“越位”和“缺位”并存;政府收入机制不规范,税收“缺位”和收费“越位”并存;财政分配秩序不规范,财政运行过程缺乏严格的程序约束,财政监督力度不足;财政预算管理不科学等。推进公共财政体制建设的重点:应强力推进公共财政制度建设与公共财政管理机制建设。
Perfecting the public financial system is the key link in resolving the deep-rooted contradictions in the reform and development in our country. Promoting the construction of the public financial system is the institutional basis of perfecting the socialist market economic system, the institutional guarantee for building a harmonious socialist society, the promotion of political restructuring Cut the entrance. At present, the problems existing in the public financial system in our country lie in the unclear positioning of the fiscal functions, the coexistence of the financial supply “offside ” and the “absence ”, the non - standard government revenue mechanism, the tax Offside "coexist; irregular distribution of financial order, the lack of strict procedures for the operation of the financial process constraints, lack of financial supervision; unscientific management of the budget and so on. The Key to Promoting the Construction of Public Financial System: The construction of public financial system and the construction of public financial management system should be promoted.