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财政学正在成为新“显学”从1998年我国提出建立公共财政框架到现在,十余年过去了,但由建设型财政到公共财政的制度转型仍未完全完成。表现在:政府汲取财富能力十分强大顺畅,而“花钱”的过程却一直未形成强力的制度性约束;预算法修改陷于迟滞,人民代表大会对财政预算的控制监督难有实质性推进,预算公开虽有进展但其目的和意义却并不很明朗;税制改革特别是财产税制改革的推进缓慢而艰难,分税制未作进一步的改革。如今,庞大的财政收入椎动着政府的职能和规模
From the 1998, when China proposed the establishment of a public financial framework, more than 10 years have passed, but the institutional transition from a construction-based finance to a public finance has not yet been fully completed. The performance of the government is very strong and smooth, and the process of “spending money” has not formed a strong institutional constraint; the revision of the budget law has lagged behind and the People’s Congress has made it hard to substantively push the control over the fiscal budget Although the progress has been made in the open budget, its purpose and significance have not been very clear. The reform of the tax system, especially the reform of the property tax system, has been slow and difficult, and the tax-sharing system has not been further reformed. Nowadays, the huge fiscal revenue spins the government’s function and scale