| 试论我国预算管理体系建设 |
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| 引用本文： | 王安国,何利辉. 试论我国预算管理体系建设[J]. 中央财经大学学报, 2003, 0(9): 24-27 |
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| 作者姓名： | 王安国 何利辉 |
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| 作者单位： | [1]广州外语外贸大学 [2]财政部科研所，北京100036 |
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| 摘 要： | 近些年来，伴随着经济体制改革的步伐，我国预算管理改革已初显成效，政府预算透明度有了长足的进展。但是，由于我国处于经济转轨时期，财政管理必然带有从计划经济到市场经济的“过渡性”特征，因此，建立透明的预算管理体系非常重要。
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| 关 键 词： | 政府预算 透明度 税费改革 |
| 文章编号： | 1000-1549(2003)09-0024-04 |
On the Construction of Government Budget Management System |
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| WANG An-guo HE Li-hui. On the Construction of Government Budget Management System[J]. Journal of Central University of Finance & Economics, 2003, 0(9): 24-27 |
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| Authors: | WANG An-guo HE Li-hui |
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| Affiliation: | WANG An-guo HE Li-hui |
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| Abstract: | In recent years ,with the progress of the economic system reform, the effect of the budget management reformation have primarily emerged , the transparence of government budget also has a quite great evolution . However , since our economy is on shunting from planned economy to market economy , fiscal administration inevitably has the character of limbo which emerges from the transition. So, it 's vital to build and strengthen a transparent government budget management system. |
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| Keywords: | Government budget Transparence Reform of tax fees |
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