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论财政发展观的创新
引用本文:吕炜.论财政发展观的创新[J].财贸经济,2004(2):5-11.
作者姓名:吕炜
作者单位:东北财经大学经济与社会发展研究院
摘    要:本文以我国新的历史发展阶段为背景,提出财政发展现应与时创新的观点.这些观点涉及如何看待财政体制改革的历史过程、如何理解财政的积极性、如何认识在发展中解决财政问题的重要性、如何完成1998年以来积极财政的转型等方面.财政发展现的创新对于落实党的十六届三中全会<决定>有关财政工作的要求,具有总揽的意义.

关 键 词:财政发展  体制改革  政策转型

Innovation of Fiscal Development Philosophy
Lu Wei Northeastern University of Finance and Economics.Innovation of Fiscal Development Philosophy[J].Finance & Trade Economics,2004(2):5-11.
Authors:Lu Wei Northeastern University of Finance and Economics
Institution:Lu Wei Northeastern University of Finance and Economics,116025
Abstract:On the background of Chinese new historical development stages, this paper advances a new point that the fis- cal development philosophy should keep pace with the time. These involve issues covering that how we judge the historical process of fiscal institution reform, how we comprehend the active finance policy, what impor- tance we should attach to the solution of fiscal problems in developing process, and how we should transit from the active fiscal policy initiated in 1998. The innovation of fiscal development philosophy has a general signifi- cance in fulfilling the fiscal policy orientation specified in the 3rd planary Session of the 16th Party Commettee of CPC.
Keywords:Fiscal Development  Institution Reform  Policy Transition
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