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以引入市场机制为核心的新公共管理运动,对财政管理产生了积极的影响。中国财政管理在借鉴新公共管理运动的同时,必须考虑到现代公共行政体系尚未健全和市场化改革尚未完全的特殊国情。基于此,有必要借鉴新公共管理学,建立新比较财政管理学,推动转型期中国财政管理理论的发展,中国财政学学科建设,同时也能更好地服务于财政管理实践。转型期中国财政管理理论应着重关注以下问题:财政在资源配置中的作用、财政监督、财政政策分析、财政科层制度创新等。
The new public management movement centered on the introduction of market mechanisms has had a positive impact on fiscal management. While drawing lessons from the new public administration movement, China’s fiscal management must take into account the special conditions that the modern public administration system has not yet been perfected and the marketization reform has not yet completed. Based on this, it is necessary to draw lessons from new public management science, establish a new comparative finance management theory, promote the development of China’s financial management theory during the transition period, and construct the discipline of finance in China. At the same time, it also can better serve the financial management practice. During the transitional period, China’s financial management theory should focus on the following issues: the role of finance in resource allocation, financial supervision, analysis of fiscal policies, and innovation in the financial bureaucracy.