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随着社会主义现代化建设的发展与中国的入世,政府预算作为对政府行为的一种有效性约束体制,对有效发挥政府职能与财政资金的使用水平起着积极地促进作用。但在实际的政府财政实践结果来看,政府预算对政府的行为没有起到有效约束的作用。本文将从政府预算的角度出发,对政府预算的科学性与软约束进行有效性研究。
With the development of socialist modernization and China’s accession to the WTO, the government budget, as a system of restraining the effectiveness of government actions, plays an active role in promoting the effective use of government functions and financial resources. However, in the actual results of government finance practice, the government budget does not play an effective role in restraining the government. This article will proceed from the perspective of the government budget to study the validity of the government’s budgetary science and soft constraints.