论文部分内容阅读
本文从财政专户的发展变化入手,剖析当前财政专户产生的诸多影响,借鉴西方发达国家的公共财政管理理论以及成功经验,提出我国财政专户综合治理的路径和对策。
This article begins with the development and changes of financial special accounts, analyzes the many effects of current special accounts, and draws lessons from the successful experiences of public finance management in western developed countries and puts forward the ways and countermeasures for the comprehensive management of financial accounts in our country.