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科学发展观的制度构建:公共财政的视阈
Authors
赖勤学
Publication date
29 March 2005
Publisher
Abstract
从制度经济学的角度出发 ,科学发展观的实现所反映的实质是一种制度安排的构建问题。从公共财政的视角出发 ,通过财政制度的硬约束 ,使各级政府按照中共中央提出的“五个统筹”的发展理念进行建设 ,是科学发展观在实践中的正确运用。为此 ,需要在以下几方面进行制度规范 :保障公民财产权 ,在制度上约束政府不合法的征税权 ;维护预算法律权威 ,发挥人大的监督作用 ,平衡预算 ,加强公债财政建设 ;严格细化科学发展观的财政支出 ,履行政府的公共职责 ;实行双元结构财政 ,防止财政侵蚀
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Last time updated on 10/06/2020