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虚假财政收入的成因,危害及对策
引用本文:高凯,满希明. 虚假财政收入的成因,危害及对策[J]. 辽宁工程技术大学学报(社会科学版), 2000, 2(1): 46-47
作者姓名:高凯  满希明
作者单位:辽宁省财政学校!辽宁阜新123000
摘    要:在价值的实现过程中,价值与使用价值,资金运动与物资运动具有相对独立性,这是商品经济的内在矛盾,极有可能产生虚假财政收入,在市场经济体制形成初期,这种情形表现得较为明显。虚假财政收入形成有四方面的原因即市场竞争造成供求不平衡;企业产品不符合市场需要;商业、物资、交通运输部门管理不善;企业违反财经纪律或非法经营.虚假财政收入对社会危害严重,因此必须采取有效办法加以解决.

关 键 词:财政收入  虚假  成因  对策

The Contributing Factors, Harm and Countermeasures of False Revenue
GAo Kai, MAN Ximing. The Contributing Factors, Harm and Countermeasures of False Revenue[J]. Journal of Liaoning Technical University(Social Science Edition), 2000, 2(1): 46-47
Authors:GAo Kai   MAN Ximing
Affiliation:GAo Kai; MAN Ximing
Abstract:During the process of profit-making,either valuean use value or capital movement and material movement arecompatively independent.This is one of the innercontradiCtions of marhet econorw,which results in falserevenue easily.At the early Stagr of market econoW this is acommon case.There are four elements concerning theappearance of Anse revenue,numely: unbalanced supply anddemand due to mha competetion; products not accordingwith the need of matct; ill-management of business,materialand transportation; violating economy discipline or illegalmannging by the etherprises.False revenue cloes great harm tothe society.Therefore, measures must be taken to deal with it.
Keywords:revenue  false  reason  countermeasure
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