和谐财政理论:评述与研究

和谐财政是我国生产建设财政退出历史舞台、公共财政框架尚未完善之间的一个过渡性财政运行模式,是中国所独有的一种财政模式,其发展方向是公共财政,其运行的基础是我国经济社会发展处于关键但社会矛盾比较严重的现实,时间可能不会太长,但具有特别重要的意义。和谐财政要体现三大基本内容:一是财政与经济运行之间的和谐,体现帕累托最优原则;二是财政与社会公平之间的和谐,确保和谐社会的建立;三是经济与社会之间的和谐,确保再生产环节的有效衔接。

Harmonious Finance Theory: Review and Research

Harmonious finance is a transitional mode when being production construction finance quitting the historical stage and public finance not building that must be the development direction of the intergradation,and is a unique financial mode in China.It arises at the historical moment when China's economic and social development is the key and social contradiction is comparatively severe,which may not be too long but has a special significance.Harmonious finance consists of three basic elements: first,harmony between finance and economic operation must reflect the Pareto principle;second,harmony between finance and social fair must ensure the establishment of a harmonious society;finally,harmony between economic and society must ensure the reproduction is effective.