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转变财政职能,优化支出结构,建立公共财政的基本框架是我国财政改革的近期目标。本文分析了我国财政供给“越位”与“缺位”的历史原因,提出了规范我国公共财政供给范围的市场失效原则;比较效率原则和非盈利性原则。建议改革现有预算管理体制,重新修订预算科目,对事业机构进行减并分流。我国现行的财政模式是在几十年计划经济体制下逐步建立起来的,虽然经过十几年修修补补,但与社会主义市场经济还有很多不相适应的地方,要彻底转型,还有许多具体工作要做。经常听到这样的指责:“不该管的事管了不少,该管的事却没有管好”。这实际上是指财政供给的范围存在严重的“越位”和“缺位”现象。如果不解决好这个问题,转变财政职能和建立公共财政就不能实现。
The transformation of financial functions, optimizing the structure of expenditure, the establishment of the basic framework of public finance is the recent goal of China’s fiscal reform. This paper analyzes the historical reasons for China’s fiscal supply “offside” and “absence”, puts forward the principle of market failure that regulates the supply of public finance in our country, and compares the efficiency principle with the non-profit principle. It is proposed to reform the existing budget management system, re-edit the budget subjects, and reduce and divert business institutions. The current fiscal model in our country was gradually established under the planned economic system for several decades. Although it has been repaired and replaced for more than a decade, there are still many areas that are incompatible with the socialist market economy. To completely reform, there are many Specific work to do. Often hear such accusations: “Things that should not be managed a lot, the things of the tube but did not manage ”. This actually means that the scope of the financial supply has serious “offside” and “absence” phenomena. If we do not solve this problem, we can not achieve the goal of transforming the financial functions and establishing public finance.