财政

As public fiscal expenditure, that is great effects of guaranteeing to do its duty for the government, its structure also need to be adjusted and optimized further.

按政府职能分类 19 2。按经济性质分类 20 3。特殊的财政支出分类 20 第二节影响财政支出结构的因素 21 1。政府职能与财政支出结构 21 2。

Based on the findings and some advanced experience from developed countries, this paper gives out some policy advice. For instance, the central government should set the elementary education fiscal investment as a fixed proportion to local GDP; the provinces with population outflow should get some inter-governmental grants to encourage the development of local elementary education. In the trend of fiscal decentralization, this paper is trying to figure out a trade off between the efficiency and the fairness of elementary education.

在此基础上，本文通过借鉴发达国家对于基础教育财政投入的经验，提出了设定基础教育财政占地方GDP的比例，根据人口流动特征对人口流出省进行基础教育经费补贴等政策性建议，以期能够探索性地提出一些政策思路，力图在教育财政分权的过程中，在基础教育的办学效率和公平之间找到一种更为有效的平衡。

To establish a public financial framework tailored to the needs of market economy is, and will continue to be for certain period, a fundamental task in further reform of our financial system as well as financial operation system.

逐步建立适应市场经济要求的公共财政框架，是当前和今后一个时期深化我国财政体制和财政运行机制改革的一项基本任务。

Likin break the traditional structure of finance and tax, became one of four main resources of governmental finance; support important finance expenses of the state.

这主要表现在它打破了传统的财政税收结构，成为政府财政收入的四大支柱之一；对国家重要财政支出的支持。

Given the expectation for the function of the government in an open economy, the fiscal policy should play an important role in stabilizing economic fluctuation. It is well recognized that, however, the fiscal policy is far away from achieving the stability of the economy. In contrast, the fiscal policy itself in many cases is the main source of instability, and the misplacement of the fiscal policy sometimes leads to larger risks.

但是，许多学者认为，在开放条件下，财政政策远远不是它本应成为的一国经济的稳定力量，在很多情况下，本身却成为对外部门不平衡的主要不稳定力量，尤其在发展中国家，财政政策对一国的经常项目和资本项目都有非常大的影响，财政政策的失误往往会造成更大的风险。

By analyzing the state of ratio of financial revenue in GDP in our country and the reasons why the ratio falls, the author believes that in order to promote the ratio of financial revenue we have to solve the problems of principal multivariate of financial distribution and the imperfect tax system.

针对我国财政收入占GDP比重的现状及下降的主要原因作了较为深入细致的分析，提出解决好财政分配主体多元化及税收制度的不完备这两个问题是提高财政收入比重的根本途

As a long system, the social security is main responsibility of the government. As a basic duty, the country finance develop from half-position to whole-position, including the central finance will make the invested increase system fixed and proportionable, while the local finance will develop from no or less undertaking social security responsibility to the unite of the right of property and arrangement.

社会保障作为一项长久的制度安排，也是政府长久并且重大的职责所系，而要作为政府的基本职责，国家财政就要由现在的半到位发展为真正全面到位，包括中央财政要将社会保障投入增长机制固定比例化，地方财政要由不承担或少承担社会保障责任发展到财权与事权及社会保障责任的统一。

Along with budget accountancy the variety of the environment, current accountancy of the government check foundation to exist the demand that can't adapt a public finance system reform, didn't reflect governmental funds sport completely, and current public finance budget the management and reform don't went with in response to;Can't reflect governmental financial standing completely from the angle of finance, in the aspects of guarding against a public finance liabilities risk the existence serious blemish, can't body now governmental"recessiveness obligation";Can't provide more government accountancy's informations toward the public and the direct section;Disadvantage in research with international usual practice comparison, indirectly cause government's efficiency lowly wait many problems.

随着预算会计环境的变化，现行政府会计的核算基础存在着不能适应财政体制改革的需要，没有全面反映政府的资金运动，与当前的财政预算管理和改革不相适应；不能从财务的角度全面反映政府的财务状况，在防范财政负债风险方面存在严重的缺陷，无法体现政府的"隐性债务"；不能向公众和监督部门提供更多的政府会计信息；不利于与国际惯例比较研究，间接导致政府效率低下等诸多问题。

In order to step up the national economic development and sustain the regular function of local governments, it is important for us to comprehend correctly and prevent effectively local fiscal risks.

因此，正确认识和有效防范我国的地方财政风险，确保地方财政的可持续发展和财政实力的不断增强，对于促进国民经济持续、快速、健康发展，维护地方政权的正常运转和社会稳定，具有十分重要的意义。

Local bonds release in overseas has the universality. No matter in the sole system country with highly degree of financial centralization, such as Japan and France, or in the federal system country with implementing the financial decentralization, such as the US, Canada and some developing countries, like Latin America and so on, the local loan occupies the important position in its financial revenue and the bond system.

地方债券的发行在国外具有普遍性，无论是财政集权程度较高的单一制国家，如日本、法国，还是实行财政分权的联邦制国家，如美国、加拿大，或是一些发展中国家，如拉丁美洲等，地方公债均在其财政收入和公债体系中占据重要地位。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。