摘要
制度是重要的 ,但并不总是有效的。本文通过对我国现行财政支出制度体系的架构及其缺陷的分析 ,认为现行财政支出制度体系的有效性偏低 ,需要通过完善财政支出制度体系、优化财政支出结构、建立财政资金使用管理的约束与激励机制、强化财政支出制控制度建设、完善技术支持体系等措施来提高我国财政支出制度的有效性。
Systems are important, but they are not always effective. This article analyzes the structure of Chinese present governmental fiscal expenditure system and its defects. It concludes that the present system is ineffective. In order to improve the effectiveness of the fiscal expenditure system,we should improve fiscal expenditure system, optimize fiscal expenditure structure, establish the restraint and incentive mechanisms for the management of the fiscal funds,strengthen the control system of fiscal expenditure, and improve supporting systems.
出处
《财经科学》
CSSCI
北大核心
2004年第4期117-120,共4页
Finance & Economics
关键词
制度
财政支出
有效性
分析
System
Fiscal expenditure
Effectiveness
Analysis
