广义财政学体系初探许毅，杨照南党的十四届五中全会提出，为了实现“九五”时期和２０１０年的奋斗目标，必须实现经济增长方式和经济管理体制的根本转变，这是当前体制改革和建设发展的根本指导思想。实现两个根本转变的方针是基于对当前生产力与生产关系客观矛盾的深刻... General System of Public Finance Xu Yi and Yang Zhaonan The Fifth Plenary Session of the 14th Central Committee of the Party proposed that in order to realize the goal of “the Ninth Five-Year Plan” and 2010, it is necessary to realize the fundamental transformation of economic growth mode and economic management system, which is the current system The fundamental guiding ideology of reform, construction and development. The principle of realizing the two fundamental changes is based on the profound contradiction between the current productivity and the production relations ...