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和谐社会与公共财政建设
引用本文:刘汉屏,汪柱旺.和谐社会与公共财政建设[J].中南财经政法大学学报,2006(6):3-9.
作者姓名:刘汉屏  汪柱旺
作者单位:江西财经大学,公共管理学院,江西,南昌,330013
摘    要:作为与社会、经济紧密相联的公共财政,在构建社会主义和谐社会中要担当其重要职责:致力于为构建和谐社会服务;公共财政本身运行应当和谐。公共财政要运用一系列财税政策及其组合促进市场机制和经济有效和谐运行,促进人与人之间、人与自然的和谐。财政自身的和谐主要包括制度和谐和运行和谐,要以公共服务为目标深化财税体制及运行机制改革,进一步完善分级分税的财政管理体制、预算管理制度和税收制度,并按照民主、法治、公平、公开的原则促进公共财政的和谐运行。

关 键 词:公共财政  和谐社会  财政支出  制度和谐
文章编号:1003-5230(2006)06-0003-07
收稿时间:2006-07-16
修稿时间:2006年7月16日

The Harmonious Society and Construction of Public Finance
LIU Han-ping,WANG Zhu-wang.The Harmonious Society and Construction of Public Finance[J].Journal of Zhongnan University of Finance and Economics,2006(6):3-9.
Authors:LIU Han-ping  WANG Zhu-wang
Abstract:As linked up with the society and economy closely,the public finance should take on important responsibility in building the socialist harmonious society.Devoted to serving for building the harmonious society,it should be harmonious to run by itself.The public finance should use a series of fiscal and taxation policies and its associations to promote market mechanism and economy to run effectively and harmoniously,to promote the harmony between human and natural.Finance harmony mainly includes institution harmony and operation harmony.We should deepen the reform of property tax system and operating mechanism regarding public service as goal,further improve financial management system,budget management system and tax system,and promote public finance harmonious operation according to the principle of democracy,legality,justice and openness.
Keywords:Public Finance  Harmonious Society  Finance Expenditure  Institution Harmony
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