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南京大学国际商学院刘小川先生的专著《中国财政改革新论》从宏、中、微观三大类分别研讨了我国财政问题,并专篇论述预算外资金。 作者首先从宏观财政的方针入手,从财政政策的目标、手段、实践等方面逐步深入进行了正反分析对比,反映了财政政策对宏观财政的重大指导意义,并强调提高财政效率,实行彻底分税制。周密分析了地方财政支出的社会经济影响,就微
Mr. Liu Xiaochuan’s monograph, “A New Theory of China’s Financial Reform” by Mr. Liu Xiaochuan, a professor at the International Business School of Nanjing University, discussed the financial issues in our country from the perspectives of macro, micro and macro. He also made a special study on extrabudgetary funds. Starting with the guideline of macro-finance, the author carries out a step-by-step analysis of positive and negative analyzes and contrasts on the objectives, means and practices of fiscal policy. It reflects the great guiding significance of fiscal policy to macro-finance and emphasizes improving financial efficiency and implementing a thorough tax-sharing system . Careful analysis of the social and economic impact of local financial expenditure, the micro