| 公共财政立法研究 |
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| 引用本文： | 刘隆亨,闫蓓.公共财政立法研究[J].北京政法职业学院学报,2006(1):2-5. |
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| 作者姓名： | 刘隆亨 闫蓓 |
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| 作者单位： | 中国法学会财税法学研究会;北京联合大学应用文理学院经济法研究所 |
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| 摘 要： | 文章以我国财政体制改革为背景,结合公共财政体制建设,就公共财政的基本内容、公共财政的特点和职能、公共财政的法律特征和立法框架进行了探讨。文章指出国家财政体制改革的目标是公共财政和国家财政的统一,只有把公共财政和国家财政结合与统一起来,而不是将两者矛盾或对立起来,才是具有中国特色的公共财政。
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| 关 键 词： | 国家财政 公共财政 立法研究 |
| 文章编号： | 1672-9285（2006）01-0002-04 |
A Legislative Study of Public Finance |
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| Liu Longheng,Yan Pei.A Legislative Study of Public Finance[J].bejing college of political science and law journal,2006(1):2-5. |
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| Authors: | Liu Longheng Yan Pei |
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| Institution: | Liu Longheng and Yan Pei |
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| Abstract: | Against the background in the fiscal system reform in our country and in the light of the construction of public finance system, this article discusses public finance in terms of the basic content, the characteristics, the function, the legal features and the legislative framework. The article points out that the objective of the fiscal system reform in our country is not to contradict public finance with state finance, but to integrate them, and such kind of public finance is what we expect with Chinese characteristics. |
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| Keywords: | state finance public finance legislative study |
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