公共财政框架下政府非税收入管理改革的思考

近年来，我国提出建立社会主义市场经济体制下的公共财政的发展目标。按照这一目标要求，文章认为，政府的职能主要是提供公共产品和服务，公共财政的主要职能是合理配置资源、宏观调控经济、公平收入分配和监督管理。非税收入作为财政收入的重要组成部分，必须管理好，否则，建立和完善社会主义市场经济条件下的公共财政将是一句空话。

Reforming of Non-Tax Income Management Under Public Finance

In recent years,China government proposed to establish the public finance development under the socialism market economic system.According to this goal,the main functions of government's are to provide public goods and public services,and the main functions of public finance are to rationally distribute resources,to readjust and control the macroeconomy,to promote fair distribution of social wealth and to supervise and administrate.As an important part of fiscal revenue,non-tax income should be in good mana...