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The third section is the basis of national treasury regulatory regime of our country.

接着对我国传统国库管理制度的主要问题进行分析,包括:财政监督乏力、财政资金使用效率低下、财政信息反馈失真以及财政宏观调控力度被削弱。

Finally, the paper is summarized. The solutions for alleviating county and township fiscal difficulties must base on the foundation of public finance system, and governments should take efforts to overcome the difficulties. The presidial government is dominant, central government is important, county government carries into execution; reformation of fiscal system is the primary, and the reformations of debt management system and administration system are necessary.

最后,总结全文,提出缓解县乡财政困难对策的指导思想应是在建立公共财政体系的目标下,各级政府共同努力化解县乡财政困难,其中省级政府应占主导地位,中央政府具有重要地位,县乡政府则是对策实施的主体;而具体对策中财政体制改革是主要对策,还需要健全县乡政府债务管理体系和深化行政人事制度等配套改革的协同保证。

In the end, I propose five policy recommendations to stay away from fiscal crisis and the improvement of fiscal sustainability. They are to regulate the behaviors of the government's administration and the income distribution, to establish the mechanism of keeping stable growth of government revenues, to establish sinking fund, to form the mechanism of coping with the government emergency, to set up fore-emergency system, to reinforce the management of foreign liabilities, and to reduce the probability of the occurrence of contingent liabilities crisis.

最后,提出了六点开放经济条件下促进我国财政风险防范及财政持续性的政策建议,它们分别为规范政府行政与收入分配行为,形成财政收入稳定增长机制;建立偿债基金,构建政府应急反映机制;设立预警系统,防范债务风险;加强外债管理,防范外债风险;降低或有债务风险转化为债务风险的程度;加强财政政策与货币政策的协调配合。

According to "the tenth five-year plan outline", in the future one important task of the fiscal work is to drive fiscal reform ahead, and try to establish a steady, balanceable, powerful national finance.

在我国社会主义市场经济体制建立之初,财政改革的重点是财政收入改革,改革主要解决了两个分配关系:一是中央财政和地方财政的分配关系;二是国家和企业的分配关系。

The results show the BSFLG germinates in undevelopment of economic, lack of financial resources and the severe contradiction between receipt and ex penditure.

在对县乡制度外财政收入现状进行调查的基础上,对县乡制度外财政收入的成因进行了分析,认为县乡制度外财政收入是经济落后,财源匮乏,财政收支矛盾的严峻形势造成的,其对经济的影响是弊大于利。

Based on former researches and achievements, it normalizes the theoretic framework of fiscal expenditure structure; problems in China's fiscal expenditure structure and their causes are analyzed by empirical analysis of China's fiscal expenditure practice.

本论文是关于我国财政支出结构的研究,文章在借鉴前人理论研究成果的基础上,规范了财政支出结构的理论体系,对我国财政支出实践进行实证分析以揭示我国财政支出结构存在的问题及根源。

The first chapter, theorical base of this thesis, clarifies ordinary theory of finance expenditure and coming trend of Chinese finance-'public finance', under the background of public finance, social security is of great importance. Social security is closely related with public finance. Further, the thesis claries Welfare Economics value of social security.

第一章是本文的理论基础部分,阐述了财政支出的一般理论以及中国财政的未来发展趋势是&公共财政&,在公共财政这一背景下,社会保障必然占有相当重要的地位,并进一步阐述了社会保障的福利经济学价值。

But business tax proportion accounted for less than pay donate, ban on opium-smoking and the opium trade fine and the defence total of funds among gross income, which showed the financial of the new kuangsi clique expanded to some extent, the structure of the financial was still the deformity, the subject financial showed slightly weakly.

广西财政也存在着诸多问题。财政投资畸形,经济建设费用不足,制约了经济的发展。财政支出中非生产性支出过多,广西当局没能建立后续性支柱财源,财政收入仍然依赖非生产性收入。税捐征收也存在弊端。

Chapter 3 analyses the income and expenditure of Chinese public finance, including its scale, structure and effect.

第三部分分析了我国财政收支状况,包括财政收入规模、财政支出结构、财政支出效益。

Whether financial supervision is successful should be measured by improvement of efficiency of financial revenue and expenditure.

财政监督是财政管理体系的重要组成部分,因而财政监督应该服从并服务于社会主义市场经济的发展和财政管理体制改革的整体要求。

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