论文部分内容阅读
财政改革的目标模式究竟是什么?这是一个尚未得到很好解决的大问题.作者根据财政与经济的相互关系和改革开放以来我国经济模式的转换以及社会分配原则的转化的实际情况,提出我国财政改革的目标模式,即由供给型财政发展为生产建设型财政,由管理型财政发展为经营型财政,由封闭型财政发展为开放型财政,由稳定型财政发展为开拓型财政.据此,当前财政改革与发展的目标是要理顺分配关系,提高经济效益,壮大财政实力,加强财政管理,逐步形成适应我国社会主义商品经济发展的财政运行机制,建立起平衡、稳定和职能健全的财政体系.
What is the target model of fiscal reform? This is a big problem that has not yet been well resolved.According to the relationship between finance and economy and the actual situation of the transformation of our country’s economic pattern and the principle of social distribution since the reform and opening up, The target model of fiscal reform, from supply-oriented finance to productive and construction-oriented finance, from administrative-type finance to business-type finance, from closed-end finance to open-ended finance and from stable-type finance to pioneering finance At present, the goal of fiscal reform and development is to rationalize the distribution relations, enhance economic efficiency, increase financial strength, strengthen financial management, and gradually form a fiscal operating mechanism that is suitable for the development of China’s socialist commodity economy so as to establish a balanced, stable and functional health system Financial system.