效率优先兼顾公平──制约财政收支的根本原则杨晓达一、国家财政传统的收支原则必须改变在传统的财政管理中，组织财政收入，安排财政支出，实现财政平衡，确立财政体制，实施财政监督，每个方面都有一系列的原则，以致一本财政学中，各种原则随处可见。就财政收支而言，... Efficiency First and Fair Consideration - Fundamental Principles for Restricting Financial Revenue and Expenditures Yang Xiaoda First, the principle of national fiscal revenue and expenditure needs to be changed. In traditional fiscal management, fiscal revenue should be organized, fiscal expenditures should be arranged, fiscal balance should be established, a fiscal system should be established, and a fiscal Oversight, there are a series of principles in every aspect, so that in a financial science, principles can be seen everywhere. In terms of financial revenue and expenditure, ...