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作者阐释了经营财政的概念,并结合我国由供给型财政发展到经营型财政经历的两次转变,分析了两个阶段的内在区别.由此,提出并分析了经营财政的客观必然性;经营财政的对象、形式、基本内容;经营财政的特点、指导原则以及计划管理问题.文章强调,经营财政是一项综合性改革,今后要在改革中贯穿经营财政的要求,并通过财政改革为经营财政创造更好的条件.
The author explains the concept of operating finance and analyzes the two inherent differences between the two phases in light of the two changes from the development of supply-oriented finance to the operation-oriented finance in our country.Therefore, we propose and analyze the objective necessity of operating finance, The article emphasizes that the management of finance is a comprehensive reform, and in the future it is necessary to carry out the requirements of running finance in the course of the reform and to run the fiscal management through the fiscal reform Create better conditions.