摘要
构建和谐社会适应了我国改革发展进入了关键时期的客观要求,体现了广大人民群众的根本利益和共同愿望。国家财政应在构建和谐社会中优化财政资源配置,按照构建和谐社会的要求改革财政:构建以人民为主体的财政理论;按公平公正的原则改革税收体系;以全体公民的福利为重改善财政支出结构和政绩考评体系;以民主、公开、公正的原则构建财政管理体制。
To build harmonious society adapts to the objective requirements of the key period, which China's reform develops into and reflects the fundamental interests and common desires of the masses. When building harmonious society, public finance should optimize resources allocation and be reformed according to the requirements of building harmonious society. Public finance should build financial theories in which the people act as hosts. China should reform tax system according to the principles of equity and fairness. We should perfect financial expenditure structure and valuation system of official achievement emphasizing on the welfare of the whole citizens. Financial management system should be constructed based on the principles of democracy, publicity and fairness.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2005年第5期80-85,共6页
Journal of Zhongnan University of Economics and Law
关键词
和谐社会
财政改革
民主
公平
公正
Harmonious society
Financial Reform
Democracy
Equity
Fairness
