摘要
社会主义市场经济要求建立公共财政体系，而长期以来我国政府所奉行单一的量入为出思想，已不符合公共财政管理的需要。在这种思想的引导下，我国财政陷入了两难境地，本文就是以此为出发点，对量入为出与量出为入两种思想进行比较，认为在公共财政制度下，量出为入的理财思想，更加符合当前财政管理变革的要求，是当前财政收支平衡的新理念，它将推动和促进公共财政的变革。因此在公共财政制度下，财政的理财思想应选择“量出为入”。
It requires to set up it is public financial system for the socialist marketing── economy. The idea having been stuck to in a single way for long by our government couldn't meet the demands of the public financial management. This idea is that our country arranged her expenditure according to her income. Our country is in a difficult situation because of the very ides. Based on this, the author will make a comparison between the different ideas── one is to arrange the expenditure according to the income, the other is to arrange the income according to the expenditure. The author thinks that the idea of financial management that we will arrange the income according to the expenditure will fulfil the financial reform requirements in a better way at present. It is a new pinion, which keeps the balance of financial income and expenditure. It will push the public financial reform forward and even improve it on. Therefore, the author thinks that we should select the idea that we will arrange the income according to the expenditure under the public financial system.
出处
《安徽农业大学学报（社会科学版）》
2001年第2期26-28,共3页
Journal of Anhui Agricultural University:SOC.SCI.
