摘要
公共财政是市场经济条件下国家为了履行其为市场提供公共服务而进行的分配活动。而这一分配活动中 ,公共支出是其完成环节 ,没有公共支出 ,就没有公共服务。因此有必要全面认识公共支出及其结构 ,正视我国在经济体制转轨时期 ,在构建公共财政体制过程中 ,公共支出结构存在的主要问题 ,并对这些问题予以剖析。而调整和优化财政支出结构是理论界十分关注的一个焦点问题 。
Public finance is a distribution activity that is held for providing public services for the market under the condition of the marketing economy.During the distributing activity,public expenditure is the end-link,that is,there won’t be public services without public expenditure.So it is necessary to know the public expenditure and its structure completely,to face up the main problems existing in the expenditure structure in the period of economic system alteration and to analyze these problems.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第5期53-55,共3页
Journal of Harbin University of Commerce:Social Science Edition
