摘要
我国政府已明确提出下一步财政改革的目标是建立公共财政 ,而作为财政体制重要组成部分的转移支付制度与公共财政之间存在怎样的联系 ,以及如何规范 ,是建立公共财政过程中亟待解决的问题之一。本文通过论证转移支付是公共财政的必然选择 ,借鉴西方发达市场经济国家的主要经验 。
The government has proposed the next step of public finance reform is to establish the Public Finance. In this article, we will discuss the relationship between the public finance and transfer payment system; compare the experience of transfer payment standardization in different countries, and propose some suggestion based on China's reality.
出处
《中央财政金融学院学报》
CSSCI
2000年第12期25-28,共4页
Journal of Central University of Finance & Economics
