建立健全公共财政体制Establishing and improving the public financial system.docx

1、建立健全公共财政体制Establishing and improving the public financial system建立健全公共财政体制（Establishing and improving the public financial system）Establishing and improving the public financial systemEstablish and improve the public financial system 2008-12-20 15:11:15Abstract: the partys the third Plenary Session

2、of the 16th CPC Central Committee through the CPC Central Committee on some issues concerning the improvement of the socialist market economic system decision, clearly put forward to improve the public finance system, it points out the direction for the further reform of financial management system.

3、I. to develop the socialist market economy, we must implement the mode of public financeThe financial system is determined by the social economic system. From the historical evolution process, adapt to different economic system finance pattern can be roughly divided into three types: natural economy

4、 and adapt to the mode of finance is a typical family finance, its obvious characteristic is gongsibufen, management is not standardized, opaque, arbitrary, and lack of effective supervision; adaptation with the planned economy mode of finance is producing finance, its outstanding characteristic is

5、zhengqibufen, taibaodalan, unified revenue and expenditure; to adapt to market economy system is the public finance financial model. The modern public finance began in Britain in the late seventeenth Century, and has a history of several hundred years. Compared with other financial models, public fi

6、nance has the following outstanding features.Publicity. Public finance solves public problems, achieves public ends and meets public needs. Under the condition of market economy, the market plays a fundamental role in the allocation of resources, but there are also public problems that the market it

7、self can not solve or solve. For example, macroeconomic fluctuations, monopoly issues, externalities and so on. To solve these problems, the government is the first responsible person. It is necessary for the government to solve the public problems and manage the social and public affairs by public

8、policy. The formulation and implementation of public policy is based on public resources. Public finance is not only an important component of public policy, but also a means to implement public policy. Relative to the production and construction finance under the planned economy mode, public financ

9、e only to meet the social public need for the scope of duties, which do not belong to or not included in the matters of public needs in the field of public finance, the principle of no intervention; and the market can not solve or not solved, matters relating to the social public field, public finan

10、ce in principle, it must intervene.Fairness. The fiscal policy should be treated equally. One of the essential characteristics of market economy is fair competition, which means that fiscal policy must be implemented impartially, providing equal financial conditions for social members and market pla

11、yers. Regardless of the economic composition, regardless of gender, race, occupation, family background, religion, culture and nationality, as long as the law, tax law, the government cannot discriminate, fiscal policy should not be treated differently. We can not make different financial laws and s

12、ystems for different social groups, strata, individuals and different economic components.Public welfare. Public finance can only meet the needs of the public, and pursue public welfare goals. It is not directly engaged in market activities and profit seeking. If the public finance profit target, it

13、 is possible by virtue of its special political power over the other economic entities, it is possible to use their privilege to influence the competition in specific economic activities, the normal operation of direct interference and damage the economy, destroy the normal market order, disrupting

14、the basic rules of the market and the government the financial funds; also because for profits and the public need to project investment field. The income of public finance is to meet the needs of the public and raise funds; the expenditure of public finance is to meet the needs of the public and th

15、e pursuit of social and public interests for the purpose, not to profit as the goal.Rule by law. The public finance should run the principles of public management throughout the work of finance, take the rule of law as the basis, and be standardized and transparent in management. Market economy is t

16、he rule of law economy. On the one hand, the governments financial activities must be carried out in the constraint specification of laws and regulations; on the other hand, through the form of laws and regulations, laws and regulations on compulsory social security means, the public can really deci

17、de, restriction, regulation and supervision of government financial activities, to ensure that it conforms to the fundamental interests of the public. Specifically, the way to obtain financial income and expenditure, the number and size of the whereabouts of financial behavior must be established on

18、 the basis of the rule of law, not to accept what you want to receive what, how much is how much, or to spend it as you like, according to the law of finance, administration according to law.The mode of public finance is closely linked with the market economy. The Party Congress established the goal

19、 of Chinas economic system reform is to establish a socialist market economic system, which determines the need to establish public finance. In the fifth Plenary Session of the 15th CPC Central Committee and the third Plenary Session of the 16th CPC Central Committee, the public financial system wil

20、l be established and improved,As an important task of establishing and improving the socialist market economic system. We are in the new situation of the rule of law and economic globalization, actively and steadily the construction of public finance system, is in need of financial operation mode in

21、 line with international standards, but also to promote the requirement of building socialist political civilization.Two, continue to promote the main measures for the construction of public financesAfter years of efforts, the framework of Chinas public financial system has been preliminarily establ

22、ished. First, in accordance with the requirements of solving public problems and meeting the needs of the public, the structural adjustment of fiscal expenditure has made significant progress. A large increase in social security, education, infrastructure, ecological environment construction and env

23、ironmental protection, and other key public expenditures are needed. At the same time, we gradually reduce and withdraw financial direct investment and subsidies for general competitive and operational areas. Two, in accordance with the requirements of fairness and standardization, the reform of the

24、 financial management system has taken an important step. The industrial and commercial tax system and the tax and fee management system have been reformed, and the distribution relationship between the state and the enterprises and individuals has been preliminarily standardized. The reform of the

25、tax sharing system, the reform of the financial management system and the reform of income tax revenue sharing have been carried out, and the fiscal distribution relationship between the central and local governments has been preliminarily standardized. The implementation of departmental budget, cen

26、tralized treasury receipts and payments, government procurement and revenue and expenditure two lines of reform, initially standardized the management of financial funds, improve the safety and efficiency of financial funds. The three is to implement the proactive fiscal policy and a moderately tigh

27、t financial regulation as a symbol of the economy, from passive control to active control shift, shift from direct to indirect regulation and control, by a single control tool to a variety of regulatory tools and change etc.In accordance with the partys Sixteen big and the third Plenary Session of t

28、he 16th CPC Central Committee spirit, according to the new situation of fiscal reform and development, and improving the public financial system, the following measures need to be taken further.Adjust the direction and structure of long-term construction treasury bonds, and further enhance the effec

29、tiveness and relevance of fiscal macro-control. According to the new situation and the new situation of world economy and private investment has become increasingly active in national economic development, continue to implement the proactive fiscal policy, to maintain the absolute size of the centra

30、l budget deficit remains unchanged, but the proportion of GDP decreased, and then gradually reduce the long-term bond investment efforts, until not issued in accordance with the principles of financial allocation; five overall plans, increasing the number of budget for capital construction, graduall

31、y reduce the direct investment of the general competition and business areas, freeing up funds for increased public services and public goods investment.We will make great efforts to adjust and optimize the structure of fiscal expenditure, and strive to support comprehensive, coordinated and sustain

32、able development. According to the partys the third Plenary Session of the 16th CPC Central Committee Scientific Outlook on Development requirements, for the outstanding problems during SARS exposed the economic and social development coordination, give full play to the role of public finance to sol

33、ve public problems and public service objective functions, vigorously adjusting and optimizing the financial expenditure structure, gradually reduce the direct investment in the general competitive fields, increase the social security environmental protection, public health, compulsory education, social welfare and other input and support, promot