摘要
本文以我国新的历史发展阶段为背景,提出财政发展观应与时创新的观点。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。财政发展观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。
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.
出处
《财贸经济》
CSSCI
北大核心
2004年第2期5-11,共7页
Finance & Trade Economics
关键词
财政发展
体制改革
政策转型
Fiscal Development
Institution Reform
Policy Transition
