| 论市场对财政的约束 |
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| 引用本文： | 吴仲斌,马怀军.论市场对财政的约束[J].山西财经大学学报,2003,25(6):93-97. |
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| 作者姓名： | 吴仲斌 马怀军 |
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| 作者单位： | 1. 中南财经政法大学,财政税务学院,湖北,武汉,430064
2. 武汉大学,商学院,湖北,武汉,430064 |
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| 摘 要： | 市场经济的本质和效率在于尊重私人主体的选择行为,财政行为也不例外。财政与市场相伴相生、分工合作,共同实现效率、公平、稳定的统一。但是,市场是基础性的,财政要受到市场的约束,从经济的角度分析,市场对财政的约束主要体现在财政收入和财政支出上;从管理的角度分析,市场对财政的约束主要体现在财政管理的法制化上。
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| 关 键 词： | 市场约束 行政约束 财政收入 财政支出 财政管理 |
| 文章编号： | 1007-9556(2003)06-0093-05 |
| 修稿时间： | 2003年9月29日 |
On Restrictive Impact of Market on State Finance |
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| WU Zhong-bin,MA Huai-jun.On Restrictive Impact of Market on State Finance[J].Journal of Shanxi Finance and Economics University,2003,25(6):93-97. |
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| Authors: | WU Zhong-bin MA Huai-jun |
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| Institution: | WU Zhong-bin~1,MA Huai-jun~2 |
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| Abstract: | The nature and efficiency of market economy lie in the respect for the private choice by the individuals, and the state finance is no exception. The market and state finance go hand in hand in their cooperative specialization and function together to maintain a consolidation of efficiency, equality and stability. But the market plays a fundamental role that subject state finance under its restriction. Economically, that restriction is reflected in fiscal revenue and expenditures, while administratively, it is evidence in the rule-based fiscal administration. |
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| Keywords: | market restriction administrative restriction fiscal expenditure fiscal administration |
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