摘要
财政决定于社会经济制度,我国现代市场经济体制正在逐步深化和完善,财政体制的改革就是要建立与之相适应的完善的公共财政体系。从公共政府执政理念的角度,把握公共财政的实质性特征,以期探索在现代市场经济条件下建立公共财政的新路。
Finance is determined by social economy system. Modem market economy system in China is continuing to deepen and improve. The financial system reform is to establish a perfect public financial system in correspondence with the modem market economy. From the view of ruling ideas of the public government and substantial characteristics of public finance, the paper is written to explore new ways of establishing public finance in a modem market economy.
出处
《孝感学院学报》
2006年第2期55-58,共4页
JOURNAL OF XIAOGAN UNIVERSITY
关键词
市场经济体制
公共财政
特征
market economy system
public finance
characteristic.