| 有中国特色的民生财政：理论研究的文献综述 |
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| 引用本文： | 蔡冬冬,闫铮.有中国特色的民生财政：理论研究的文献综述[J].沈阳工业大学学报（社会科学版）,2013,6(1):56-61. |
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| 作者姓名： | 蔡冬冬 闫铮 |
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| 作者单位： | 1. 沈阳工业大学 经济学院， 沈阳 110870； 2. 伦敦城市大学 社会科学学院， 伦敦 EC1V0HB |
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| 基金项目： | 辽宁省财政科研基金项目，辽宁省高等学校杰出青年学者成长计划项目 |
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| 摘 要： | 民生财政是现阶段我国提出的财政体制改革的基本目标和方向。对国内学者关于民生财政的理论研究文献进行梳理，并归纳成民生财政的内涵、我国现阶段实行民生财政的必要性、民生财政在我国的历史使命、民生财政的判断标准、民生财政重点倾斜的领域五个方面内容进行综述。最后，对民生财政理论研究的现状进行总结与评价，提出目前理论研究的不足与展望。
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| 关 键 词： | 财政体制改革 民生 民生财政 公共财政 财政支出 |
Livelihood finance with Chinese characteristics:literature review of theoretical research |
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| CAI Dong-dong
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YAN Zheng.Livelihood finance with Chinese characteristics:literature review of theoretical research[J].Journal of Shenyang University of Technology(Social Science Edition),2013,6(1):56-61. |
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| Authors: | CAI Dong-dong YAN Zheng |
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| Institution: | 1. School of Economics, Shenyang University of Technology, Shenyang 110870, China; 2. School of Social Sciences, City University London, London EC1V0HB, United Kingdom |
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| Abstract: | Livelihood finance is nowadays the basic goal and direction of fiscal system reform of Chinese government. Theoretical research literatures on livelihood finance of domestic researchers are reviewed, which are summarized from five aspects, namely, the connotation of livelihood finance, the current necessity of carrying out livelihood finance in China, the historical mission of livelihood finance in China, the judging criteria of livelihood finance, and the key prioritized fields of livelihood finance. The status quo of theoretical researches on livelihood finance is summarized and evaluated, and the present shortages and prospects on theoretical researches are brought forward. |
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| Keywords: | fiscal system reform people’s livelihood livelihood finance public finance fiscal expenditure |
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