论文部分内容阅读
政府非税收入概念是在过去预算外资金概念基础上形成、演变和发展起来的,是随着市场经济体制改革逐步深入的和公共财政框架构建而逐步引入的。由于我国尚处于转型时期,政府非税收入及其使用无论在规模还是结构上都极具争议,在管理上也存在诸多问题。在财政改革进入以建立公共财政体制为目标整体推进的新阶段,更新政府非税收入管理理念,科学界定非税收入范围,切实加强和规范政府非税收入管理,积极推进政府非税收入管理机制创新、体制创新和制度创新,既是市场经济条件下理顺政府收入分配关系和建立健全公共财政职能的客观要求,也是增强政府调控能力和提高依法理财水平的必由之路。
The concept of non-tax revenue of the government was formed, evolved and developed on the basis of the concept of extra-budgetary funds in the past and gradually introduced along with the gradual deepening of the market economy system reform and the construction of the public finance framework. Since China is still in a period of transition, there are still many problems in management concerning the non-tax revenue and its use by the government, both in terms of scale and structure. We will update the concept of non-tax revenue management of the government, scientifically define the scope of non-tax revenue, earnestly strengthen and standardize the administration of non-tax revenue, and actively promote the government’s non-tax revenue management mechanism Innovation, system innovation and system innovation are not only the objective requirements for rationalizing the government’s income distribution and establishing and perfecting public finance functions under market economy conditions, but also the only way to enhance the ability of government regulation and control and improve the level of financial management according to law.