| 略论西欧财政演进过程中公共性的成长与形成 |
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| 引用本文： | 刘守刚.略论西欧财政演进过程中公共性的成长与形成[J].现代财经,2010(3). |
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| 作者姓名： | 刘守刚 |
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| 作者单位： | 上海财经大学公共经济与管理学院; |
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| 基金项目： | 上海财经大学211工程三期重点学科建设项目资助 |
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| 摘 要： | 现代财政最为本质的特征是公共性,体现为财政收入的大众性、财政支出的公益性和财政管理的公开性,这一特征是在历史演进过程中逐步获得的。本文以西欧部分国家为例,分别从财政收入、财政支出及财政管理诸环节的变迁出发,考察西欧地区从传统国家向现代国家的演进过程,透视现代财政的关键特征及其演变的基本脉络。
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| 关 键 词： | 现代国家 公共财政 财政演进 |
Discussion on the and Development and Formation of Publicity in the process of West European Financial Evolution |
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| Liu Shougang.Discussion on the and Development and Formation of Publicity in the process of West European Financial Evolution[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2010(3). |
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| Authors: | Liu Shougang |
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| Abstract: | Publicity is the fundamental feature of modern finance,and it includes the publicity of financial income,the public welfare of financial expenditure and openness of financial management.In my paper,I make an analysis on the key characteristics of modern finance by analyzing the process of evolution from traditional countries to modern countries of west European areas. |
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| Keywords: | Modern Nations Public Fiscal Evolution of Financial Policy |
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