财政

The expenses for running schools and for subsidies shall be handled by the local governments.

办学经费和助学金由当地财政解决，当地财政困难的，上级财政应当给予补助。

Financial transfer payment is of great importance as for harmonization of the financial relationship between the central and local governments.

财政转移支付是中央与地方财政关系的重要构成内容，它有效协调中央与地方的财政关系。

Based on an analysis of the recoupling process, this study brings out theoretical implications for understanding other public authorities and practical implications for urban development under URA.

因此，本文从地方财政支持的角度出发，围绕公平原则，找出并分析地方财政体制存在的问题和弊端；并对地方财政该如何进行有效调控，从而缩小上述的地区经济差异、促进广东欠发达地区的经济发展、缓解区域发展不平衡的矛盾，提出建议。

This thesis also researches and develops some theories about the efficiency of financial supervision. It researches the changed track of financial supervision costs and yields that variate as the financial supervision degree changes. Then it arrives at the most benefit point of financial supervision degree.

本文还对财政监督效益的相关理论进行了研究和创新，研究了财政监督收益与成本随监督程度变化而变化的轨迹，进而得出最优的财政监督程度点。

Currently, cameralistic fund should be raised as far as possible to be directly put to agriculture, ready financial strength made full use of. Meanwhile, guiding action by the financial policy and cameralistic fund should be given full play to channel the capital from all walks of life to agriculture.

当前，要充分利用现有财力，尽量增加财政资金向农业的直接投入，同时要充分发挥财政政策，财政资金对全社会资金投入农业的引导作用。

And the nature of local government characters the legal rules to deal with local government's debts. There are differents in principle and system design. Three principals, no disincorporate administrative organization, no liquidation government finance, separation between financial bankruptcy and government administrative function, should be followed.

地方政府的特殊性决定了地方政府债务处理的法律规则应与一般破产制度在操作原则和具体制度设计上存在不同，在地方财政破产中应贯彻行政主体不消灭、政府财政不清算、财政破产与政府行政职能分离等原则。

The research on optimization of Public Financial Expenditure Structure in China is one of the hot topics in Finical and Economic area, which is as well an important subject in the revolution and development of Finance and Economy.

优化我国公共财政支出结构问题的研究是当前我国财政经济界的热门话题之一，也是今后一个时期财政经济改革和发展所面临的一个重要课题。

The Chinese government revised intergovernmental fiscal relations after the 1994 tax sharing system reform. The recentralization of tax revenues of central government in 1994 was not accompanied by revisions to expenditure responsibilities which remained as the pre-1994 fiscal system.

1994年我国实行了分税制体制改革，国家对政府间财政关系重新进行了调整，在政府间支出责任分配维持原有格局的的情况下，中央政府重新集中大部分财政收入，中国政府间财政关系由分税制前的&收入分权，支出分权&模式转变成了&收入集权，支出分权&模式。

Firstly, it serves for financial reform, deepens financial management, and improves the scientificalness on financial allocation decision making.

一是服务于财政改革，深化了财政管理，提高了财政分配决策的科学性。

The text is start with analysing market economy under completely and fully competing condition, then discover the main performance of market failure under uncompletely and unfully competing condition in the real world, state the reliance relation between market economy and public finance, and its "not marketability "in formal but " public marketability " in fact. Then the thesis excavates the government's " off side " and "omission " phenomenon of the present stage, discuss the way to solve them and the main way to perfect government function.

本文从分析完全和充分竞争状态下的市场经济入手，揭示现实生活中不完全和不充分竞争状态下的市场失灵的主要表现，阐述市场经济对公共财政的依赖关系，以及公共财政形式上的&非市场性&和实质上的&公共市场性&，论述了公共财政调节和补充市场局限的各种作用，挖掘了现阶段政府的&越位&&缺位&现象，探索了克服&越位&&缺位&问题，改变和完善政府职能的主要途径。

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。