摘要
财政运行困难是我国财政体制的一大痼疾 ,而与之相伴的财政风险危害更大。本文试图从财政收入机制、财政支出效率、财政政策操作三个角度来分析形成我国财政风险的深层次原因 ,并提出了防范财政风险的政策、制度建议。
The difficulty of financial operations is a persistent ailment of fiscal structure in China, the fiscal risk accompanied with it is of great harm as well. The paper, from the viewpoints of fiscal revenue structure, fiscal expenditure efficiency and fiscal policy, attempts to go deep into the fiscal risk in China, and puts forward policy and structural proposals of fiscal risk prevention.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第1期32-35,共4页
Journal of Central University of Finance & Economics
