| 构建民生财政的法律思考 |
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| 引用本文： | 陈治.构建民生财政的法律思考[J].上海财经大学学报,2011(2). |
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| 作者姓名： | 陈治 |
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| 作者单位： | 西南政法大学经济法学院; |
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| 基金项目： | 国家社会科学基金“我国实施民生财政的法律保障机制研究”(编号:09XFX021) |
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| 摘 要： | 民生财政是近几年学界和实务界频繁提及的一个热门词汇,然而对于究竟何谓民生财政、民生财政的判断标准乃至存在的意义是什么等问题,却有颇多分歧。对此极有必要作出正面回应。民生财政不能简单地依托增加民生领域的支出、加大民生支出的比例而达到,必须构建一套包括财政预算制度、收入保障制度、支出方式制度、绩效评价制度在内的从收支计划的确定、执行到效果监督的完整法制体系。
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| 关 键 词： | 民生财政 预算 收入保障 支出方式 绩效评价 |
A Legal Study on the Construction of Livelihood Finance |
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| CHEN Zhi.A Legal Study on the Construction of Livelihood Finance[J].Journal of Shanghai University of Finance and Economics,2011(2). |
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| Authors: | CHEN Zhi |
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| Institution: | CHEN Zhi(School of Economic Law,Southwest University of Political Science and Law,Chongqing 401120,China) |
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| Abstract: | Livelihood finance is of great concern in recent years,but there is no consensus on its definition,criteria and significane.Therefore,it is necessary to respond to these issues.Livelihood finance could not simply depend on the increse in livelihood expenditure and its proporation,but the construction of a complete legal system including the recognition,implementation and supervision of revenue and expenditure plan,namely financial budget system,revenue guarantee system,expenditure pattern system and perform... |
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| Keywords: | livelihood finance budget revenue guarantee expenditure pattern performance evaluation |
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