| 东西方财政职能演进的启示与思考 |
| |
| 引用本文： | 牛定柱.东西方财政职能演进的启示与思考[J].云南财贸学院学报,2006,22(2):32-36. |
| |
| 作者姓名： | 牛定柱 |
| |
| 作者单位： | 云南财贸学院团委 云南昆明650221 |
| |
| 摘 要： | 从收入和支出两个方面研究西方财政职能的演进和中国经济转型时期财政职能的演变,对照现代西方公共财政的特点分析中国推行公共财政建设中存在的问题,探究建立公共财政进程中认识和发挥财政职能的思路。
|
| 关 键 词： | 财政 财政职能 公共财政 |
| 文章编号： | 1007-5585(2006)02-0032-05 |
| 收稿时间： | 2005-10-10 |
| 修稿时间： | 2005年10月10 |
Thought on the Fiscal Functions Evolvement in East and West |
| |
| NIU Ding-zhu.Thought on the Fiscal Functions Evolvement in East and West[J].Journal of Yunnan Finance and Trade Institute,2006,22(2):32-36. |
| |
| Authors: | NIU Ding-zhu |
| |
| Institution: | Youth League, Yunnan University of Finance and Economics, Kunming 650221, China |
| |
| Abstract: | The paper examined the fiscal functions evolvement in West and in China during the economy transition as well from the perspective of revenue and expenditure,exploring the is- sues ofimplementation of public fiscal in China compared with western style and accordingly the countermeasures. |
| |
| Keywords: | Fiscal Fiscal Functions Public Fiscal |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
