我国政府如何进一步发挥公共财政的职能作用.pdfVIP

7 2 () Vol7, o2 2007 6 Journal of Kunming University of Science andTechnology June 2007 周 婷 (, 650034) : 改革开放以来, 我国公共财 建设取得了显著成果, 但仍然存在问题, 如 府财 体制改 革不到位税制改革滞后财 收支及预算管理不规范等等本文对改革财 体制及制度进 一步发挥 公共财 的职能作用做出论述 : 府; 公共财 ; 职能; 作用 : F1247 : A : 1671- 1254 ( 2007) 02- 0013- 05 H ow Ch inas Governm en t Further P erform s the Fun ction of Pub lic F inance at P resen t ZHOU T ing (Kunm ing LocalTaxation Bureau, Kunming, Yunnan 650034, China) Abs tract: Since the reform and opening up, great achievements have been made in construction ofChinas public finance. But there are still some problems. For example, the reform on public financial system has not been fully mi plemented, the reform on tax system does notkeep upw ith the needs, and themanagem entof rev enue and expenditure and budget is far from standardized. In this paper, the emphasis is put on the discussion of reform on financial system and further development of the function of public finance. K ey words: government; public finance; function , , ( 一) 公共财 建设取得的成果 , 1998, , , , , , , , 1. 2005 3, 2006 , 3934362, 243% , , , , 2. , , 2006 : 2006- 01- 17 : 周婷 ( 1980- ),