财政的

In this article the author analyzes the existent problems and conditions with the structure of national financial charges ,and puts forward some countermeasures in adjusting and optimizing the structure of national financial charges with public finance system.

文章以我国财政支出结构及现状分析为起点，对我国财政支出结构中存在的问题进行剖析，并在此基础上提出公共财政体制下调整优化财政支出结构的对策思路

Finance played an important role, so we have to concern its important financial organization, that is Exchequer.

财政在这一时期地位显要，研究中世纪英国的财政，不能不涉及其重要的财政机构——财政署。

The third part introduces effect analysis of financial transfer payment system of our country, through establishing one model of government spending under gradational finance and taxation system, demonstration analyze the effect of the financial transfer paymentsystem of our country and point out the problem and reason that result in depressing the effect of the financial transfer payment system.

再次，我国财政转移支付效应分析，通过建立一个分级财税体制下的财政支出模型，对我国财政转移支付效应的进行实证分析，指出我国财政转移支付制度中导致转移效应弱化的问题和原因。

The innovation of this paper is to design the model of government spending under gradational finance and taxation system. Simulate one submodel to implement shifts payment according to the actual enforcement condition of the financial transfer payment system of our country. Apply this submodel into shift payment effect demonstration analyzing, then reach enforcement result of our country shift payment.

本文的创新之处是通过构建分级财税体制下的财政支出模型，按照我国分级财税体制的实际实施情况模拟出一个实施财政转移支付的子模型，应用该子模型对我国财政转移支付效应进行实证分析，进而得出我国财政转移支付效应实施效果。

In the last part of this chapter, from the angel of shortage, the author points out the paid-for on incomprehensive supervisory system, inefficient supervisory and other perspectives.

第二节从我国财政监督思想的演进、财政制度变迁的经济因素和改革开放以来财政监督制度改革取得的成就三个方面对我国财政制度变迁的历史进行了评价分析。

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。

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。

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。

This thesis also thrashes out basic methodologies of establishing forestry fiscal investment evaluation system and brings forward basic ideas for improving China's forestry fiscal policy. By applying the latest theories on public policy science, this thesis explores basic principle, fundamental bases and general procedure for the formulation of China's forestry fiscal policies, as well as the implementation, evaluation, revision and expiration of forestry fiscal policy.

本论文旨在通过对中国林业财政政策制定方法和程序的研究，对中国林业财政政策及其实施效果的评价，对中外林业财政政策的比较，探讨建立林业财政投入评价体系的基本方法，提出完善中国林业财政政策的基本思路。

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。

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。