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文章对“公共财政论”与“国家分配论”的主要方面进行了比较分析,揭示了新形势之下,“公共财政论”的科学性、适应性与“国家分配论”的过时性、待完善性,为发展扬弃“国家分配论”的财政观,发展树立“公共财政论”的财政观,加快我国构建公共财政制度框架的改革进程提供了理论基础。
The article makes a comparative analysis of the major aspects of “public finance theory” and “national distribution theory,” revealing the scientific nature and adaptability of “public finance theory” under the new situation. On the obsolete nature of the “theory of public finance”, to be perfect, for the development of sublation “National Distribution Theory” of the financial outlook, the development of “public finance theory” of the financial outlook, to speed up the reform of our country to establish a framework of public finance system reform process provides Theoretical basis.