论文部分内容阅读
西方的公共财政理论是以私有制为基础,在个人主义价值观指导下形成的。我国财政改革的基本思路应该是借鉴西方公共财政理论,结合我国国情,建立符合社会主义市场经济要求的公共财政框架。
Western public finance theory is based on private ownership, formed under the guidance of individualistic values. The basic idea of fiscal reform in our country should draw lessons from the theory of western public finance and combine with the national conditions of our country to establish a public financial framework that meets the requirements of the socialist market economy.