文献类型：期刊文献

中文题名：我国公共财政体制的改革方向

英文题名：On the Reform Direction of China＇s Public Finance System

作者：张清太[1]

第一作者：张清太

机构：[1]平原大学经济管理学院, 河南新乡453003

第一机构：新乡学院商学院|新乡学院管理学院

年份：2006

卷号：23

期号：4

起止页码：1-5

中文期刊名：平原大学学报

外文期刊名：Journal of Pingyuan University

基金：平原大学2005年度重点课题“我国公共财政体制建设问题研究”

语种：中文

中文关键词：公共财政;公共物品;财政职能;社会保障

外文关键词：public finance; public articles; financial function; social insurance

摘要：财政具有多种职能和作用，在不同时期，受社会经济状况和发展水平的决定，财政需要以某种职能为主。目前，我国已经基本上解决了经济的短缺状况，同时，市场经济体制也已经基本确立，市场经济的缺陷以及由此导致的一系列社会问题日益严重。与这种形势变化相适应，国家财政的投资建设职能应该逐步减弱，并且要适应市场经济的要求，调整财政提供社会公共物品的方向和结构，把社会保障作为国家财政的主要职能。
Finance has the many kinds of functions, in the different periods one of them needs to be taken to the first place according to the different condition and the certain social developing level of the economy. At present, China has already basically overcome the economical shortage of resources, simultaneously, the bottom and the frame work of market economy system has also been basically established, meantime, a series of social problems caused by the shortcomings of market economy have become serious with every passing day. With this kind of change, we should Adapt the national finance policy to this situation, its functions of investment and construction should gradually be weakened, and the policy ought to be adjusted to the orientation of public articles, it is to say, to take public insurance as the most important place to meet the demands of market economy.