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省级公共财政的实践与探索
引用本文:包国新. 省级公共财政的实践与探索[J]. 南京大学学报(哲学.人文科学.社会科学 ), 2006, 43(6)
作者姓名:包国新
作者单位:江苏省财政厅,南京,210024
摘    要:现代财政就是公共财政。公共财政主要解决公共需要,是服务财政、百姓财政、法治财政、绩效财政和透明财政。省级公共财政必须坚持由计划型、消费型、被动型、分配型、分散型财政逐步向公共型、发展型、主动型、监管型、整合型财政转变,并以促进潜在财政资源转化为现实财政资源、财政资源转化为经济增长、经济发展转化为财政收入稳定增长、财政收入与人民群众生活水平和各项社会事业同步增长提高为基本目标。公共财政制度的运行应以真实、透明、符合国际惯例的会计制度为保障。

关 键 词:财政  公共财政  省级财政

Public Financial Practice on Provincial Level and Its Probe
BAO Guo-xin. Public Financial Practice on Provincial Level and Its Probe[J]. Journal of Nanjing University(Philosophy, Humanities and Social Sciences), 2006, 43(6)
Authors:BAO Guo-xin
Abstract:Modern finance is public finance,which aims at providing services,satisfying people life,and should be supervised legally and practiced efficiently and transparently.We must go on with the transformation of the planned,consuming,passive,distributive or decentralized type into public,productive,monitored,or integrated one,so as to fulfill the aim of turning potential financial resources into real ones,financial resources into economic growth,economic development into steady growth of fiscal revenues,and financial income into the living standard of the people with the growth of various social undertakings.Meanwhile,a well done operation for the public financial system is on the premise of real,transparent accounting system in accordance with international practice.
Keywords:finance  public finance  provincial finance
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