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中美财政支出结构的比较、借鉴和启示
引用本文:冯素水.中美财政支出结构的比较、借鉴和启示[J].边疆经济与文化,2008(8):58-61.
作者姓名:冯素水
作者单位:厦门大学财政系,福建厦门361005
摘    要:目前我国的财政与美国等国家的公共财政相比,离建立具有中国特色的公共财政模式的基本要求还有一定的差距。现阶段,要建立与市场机制相适应的公共财政,就必须科学界定公共财政支出范围,削减行政事业经费规模,强化公共和公益事业支出,实现支出结构的优化调整。

关 键 词:财政支出结构  公共财政  比较

The comparison,Consult and Inspiration of Sino-America Financial Cost Structure
FENG Su-shui.The comparison,Consult and Inspiration of Sino-America Financial Cost Structure[J].The Border Economy and Culture,2008(8):58-61.
Authors:FENG Su-shui
Institution:FENG Su - shui ( Xiamen University, Finance and Politics Department ,Xiamen 361005, Fujian, China)
Abstract:The public property with countries such as USA is compared with each other,be away from the basic building the public property pattern having Chinese characteristics demands to have the certain gap.Public property that the present stage,essential building-up and market mechanism adapt to each other,scientific community fixes public property disbursement range right away be obliged to,cut down administration cause funds scale,the optimization strengthening the common sum cause of the public good disbursement,realizing structure of expenditure is adjusted.
Keywords:finance structure of expenditure  public property  compare
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