财政的

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

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。

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。

Recent studies indicate land fiscalization is one of the important reasons for land decrease.

研究结果表明：①土地财政与耕地数量之间存在相互反馈作用；②土地财政是导致我国耕地数量减少的重要原因，其影响的弹性系数为-0.01；③土地财政对耕地保护具有正反两方面作用：一方面，土地财政刺激地方政府形成城市扩张冲动，导致耕地数量减少；另一方面，土地财政带来土地开发整理增加耕地面积的大幅增加，降低耕地减少速度；④经济、人口和城镇化等社会经济因素也是导致我国耕地数量减少的重要原因。

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。

This thesis learns from the practical experience of the state fiscal expenditures in the developed country. Firstly, it analyzes the status quo China"s fiscal expenditure structure. Then considering the actual conditions of our country, this thesis deflates and deals with the number of 27 observations on our country"s fiscal expenditures constitute projects from 1978 to 2004 and economic growth by using various econometric methods, and grasps the contribution degree of fiscal expenditure, especially productive expenditure, to the economic development through the empirical analysis of fiscal expenditure projects contributions to economic development.

本文借鉴了发达国家财政支出的实践经验，首先对我国财政支出结构的现状进行分析，接着对我国1978年至2004年的财政支出构成项目和经济增长27个观测值进行数据处理，再结合我国实际情况，通过建立含滞后项的计量模型和方差分析等各种方法，实证分析了财政支出结构项目对经济增长贡献，把握了财政支出尤其是生产性支出对经济增长的贡献程度。

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。

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。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。