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With World economy getting into the tendency of accelerating structure-rebuilding attar it coming into the age of economy- in network, the government should adapt to the requirement of finance reform ane development. Catch the opportunity that financial information construction becoming the most important financial Work step by step, build financial information netword as soon, impulse the combination of modern financial information technology and modernmenagemant methods.build a new modern financial management andcontrol model-fmance-in-netword. build a frame of public finance, optimize the sequence of rinance distribution, improve the quality of financial word, make financial word more public.

面对世界经济进入网络经济时代后加速结构重组的大趋势,我国应顺应财政改革与发展的要求,抓住财政信息化建设逐步介入财政核心业务的契机,尽快构建上下贯通的财政信息网络,推动现代信息技术与现代管理手段的联姻,形成现代财政管理与调控的新模式——网络财政,以加速建立公共财政框架,优化财政分配秩序,改善财政运行质量,提高财政政务的透明度。

From the fiscal angle,the key to the rural tax reform is to establish public finance,leveled finance,democratic finance and legal finace.

财政的角度看,"深化"农村税费改革的关键是建设公共财政、分级财政、民主财政、法制财政

Fisc plays different roles in the justification and efficiency in many aspects: to have a better payment distribution, to create conditions for the just competition of companies, to promote the extablishment of social safeguard system , to stimulate the development of education and the readjustment of industry structure.

财政在多方面都能对公平与效率产生影响,财政能促进收入公平分配,财政能为企业竞争创造条件,财政有利于社会保障体系的建立,财政可促进教育事业的发展及产业结构的调整

It starts from the explanation of the definition and the connotation of the fiscal and finance risk, then respectively analyzes the producing mechanism of them, while thinking that the mechanism has both the similarity of all and uniqueness of China. This part also analyzes the cause of the mutual conversion of the two kinds of risks based on the analysis of the ways and the manifestation of it, while thinking that the ultimate cause is the operation of the unity of the two opposites and the existence of the paragenesis relations between them.

这一部分从财政风险和金融风险的概念和内涵入手,分别分析了财政风险和金融风险的的生成机制,认为财政风险和金融风险的生成机理既具有一般性,在我国又具有特殊性;从财政风险与金融风险的相互转化的路径和表现着手,分析了这两种风险相互转化的原因,认为财政风险与金融风险紧密相连,相互转化的根本原因在于财政和金融之间是对立统一的关系,具有共生性。

Financial supervisory system is one of the most important parts of a country's financial system.

财政监督制度是一个国家财政制度的重要组成部分,在国家和财政产生后的不同历史时期,在不同政治制度和经济体制的国家,财政监督制度对于提高财政。。。

It contains five parts. Chapter One is about the basic concept and relationship between financial and monetary policies; Chapter Two is on the necessity and main modes of application of these two policies; Chapter Three is concerning the history of the development of such theories; Chapter Four is with regard to the practical analysis of the use of these policies; Chapter Five is anenst the strategic suggestions and realizable choices.

全文共分为五个部分:第一章主要研究财政货币政策的基本概念及相互关系;第二章分析财政货币政策协调运用的必要性和主要模式;第三章对财政货币政策协调理论的发展进行历史回顾;第四章对财政货币政策协调运用进行实践分析;第五章提出了财政货币政策协调运用的战略构想和现实抉择。

The weak housing market is largely responsible for an economic crisis that it is leading a new government steps in the financial财政上的(formational system.

消极家庭超市是经济危机的最好答案,它带领了在财政系统中的新的政府实施。

During the process of the detailed argument, the author of this paper, by giving over the current situation of the financial investment system of higher education and its evolution, draws the conclusion that the seriously insufficient investment from the governmental finance and the unformed pluralism of the financial investment system of higher education are the main problems of the financial investment system of higher education in our country. Through the deep analysis of the current situation of the financial investment system of higher education in our country and the problems of it, this paper draws the conclusion that it is the imperfection of the laws for the financial investment system of higher education and the misposition of the educational management by governments that cause these problems. Based on the experiences of the western developed countries such as the USA and Japan in the financial investment system of higher education, this paper puts forward the strategy to improve it, with its focus on perfecting the laws for the financial investment system of higher education and the carrying out of the pluralism of the investment system of higher education.

在具体论述过程中,通过对高等教育财政投资体制的现状及演变过程的回顾,从而得出政府财政投入严重不足与高等教育财政多元化投资体制的内外环境尚不成熟,是我国高等教育财政投资体制的现实背景与存在的主要问题的研究结论;通过对我国高等教育财政投资体制现状与问题的深入分析,从而得出高等教育财政投入法律制度的不完善与政府教育管理职能的错位,是导致存在各种问题的主要原因的研究结论;在借鉴美国、日本等西方发达国家高等教育财政投资体制经验的基础上,提出了完善教育产业属性下高等教育财政投资体制的对策,并将论述的重点定位于完善高等教育财政投资的法律体系与实现高等教育投资体制的多元化。

Features of the incompatibility include the co-existence of offside, defect side and short side of financial expenditure, imbalanced structure of expenditure, over-growth of the population fed by finance, unscientific mode of expenditure distribution, decentralization and poor application of financial funds, unstandardized management practice of financial expenditure and weak financial supervision.

这种现象的产生,一个很重要的原因是由于传统的财政支出管理体系和运作机制在财政资金分配管理上与市场经济体制的要求不相适应,主要体现在:财政支出越位、缺位、短位并存,支出结构不合理,财政供养人数增长失控,支出分配缺乏科学性,财政资金分散,财政资金使用效益差,财政支出管理运作不规范,财政监督乏力等。

Based on it, the authors try to propose the developing tendency of public finance theory research in the coming 21st century.

在此基础上,21世纪中国财政研究至少要表现出五个方面的发展趋势:研究的理论取向将是公共财政理论体系;研究方向将更趋向于数学化、实证化;财政理论的研究将既体现出宏观特征,又体现出微观特征;财政研究将既注重财政理论的研究,又注重财政政策与制度的研究;与其它学科研究的交叉与渗透将得到进一步的发展。

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