摘要
文章对我国改革开放以来财政支出规模的变化趋势进行了实证分析,揭示了我国财政支出规模下降的背后仍然是政府实际支配资源规模的扩大,对这种变化趋势的合理性进行了分析判断,剖析了我国“财政之谜”(财政支出规模下降而企业负担重)的实质,给出了我国适度财政支出规模的基本要求及界定标准,提出合理控制我国财政支出规模的基本思路就是根据公共财政的内在要求,系统改造现行财政支出制度安排,构建符合公共财政要求的公共财政支出制度框架。
This paper has positively analyzed China government's fiscal expenditure scale change trend from China's reform and open .It reveals that China government practical allocation resource scale is enlarging though China government formal fiscal expenditure scale is reducing.. It analyses the essence of 'China fiscal puzzle'. It proposes the basic demand and locating standard on China's rational fiscal expenditure scale. It also point out that the basic path of rationally controlling China government's expenditure scale is to construct the public expenditure institution.
出处
《当代财经》
CSSCI
北大核心
2004年第12期24-29,共6页
Contemporary Finance and Economics
关键词
财政支出
预算外资金
预算内资金
公共支出
规模控制
fiscal expenditure
the fund out of budget
budget fund
public expenditure
scale control
