| 公共财政:渊源、内涵与属性 |
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| 引用本文： | 张胜军,程蓉.公共财政:渊源、内涵与属性[J].湖北财税,2007(12). |
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| 作者姓名： | 张胜军 程蓉 |
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| 作者单位： | 武警总部后勤部军人保险基金管理中心，财政部财政科学研究所 |
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| 摘 要： | 在我国,看待"公共财政"问题,必须有一个特定的历史视角,即不能简单照搬西方,而应在我国特定的国情下理解"公共财政"的涵义,它标识着一种与以往不同的、适应于社会主义市场经济体制的新财政模式。
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Public finance: origin, connotation and attribute |
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| CHENG Rong.Public finance: origin, connotation and attribute[J].Hubei Finance & Taxation,2007(12). |
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| Authors: | CHENG Rong |
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| Abstract: | To build the public finance is the core duty of the governments' public-oriented reform now and a long time in the future. In the transformation society, how to set the place for the public finance, how to comprehend the origin, connotation and attribute of the public finance under the review of our fiscal history, we have not get the consensus in the theory field of fiscal science. With this background, the writer would like to analyze these problems deeply and try to give out some special answers. |
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| Keywords: | Public finance basic problems thinking |
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