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财政民主化理论对我国乡镇财政改革的借鉴意义
引用本文:杨国斌.财政民主化理论对我国乡镇财政改革的借鉴意义[J].广播电视大学学报,2009(4):14-18.
作者姓名:杨国斌
作者单位:内蒙古广播电视大学,内蒙古,呼和浩特,010011
摘    要:财政民主化是实现民主财政的重要保障。我国乡镇财政在民主化改革实践中逐步推进,如何解决目前存在的矛盾和问题,值得我们思考。稳步推进乡镇财政民主化,应从构建农村财政公共选择机制,进一步提高公共财政的透明度,建立有效的乡镇财政支出民主决策机制,依法理财,实现财政法制化,合理界定县与乡之间的财权权利等方面入手。

关 键 词:财政民主化  民主财政  乡镇财政  借鉴

Referential Significance of Financial Democratization Theory to Reference to Chinese Rural Financial Reform
YANG Guo-bin.Referential Significance of Financial Democratization Theory to Reference to Chinese Rural Financial Reform[J].Journal of TV University(Philosophy & Social Sciences),2009(4):14-18.
Authors:YANG Guo-bin
Institution:YANG Guo-bin(Inner Mongolia Radio & TV University,Huhhot Inner Mongolia China 010011)
Abstract:Financial democratization is an important guarantee for democracy finance.It is worth considering that the development of rural finance on the democratization reforming step by step and how to solve the problem about it.The steady progress of rural financial democratization should be build the rural public choice mechanism;enhance the transparency in public finance;establish the effective expenditure mechanism according to the law;distinguish the financial authority between the county and the town.
Keywords:Financial democratization  Democratic finance  Rural finance  Reference  
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