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夯实公共财政的社会基础(新知新觉)

发布时间:2019-12-22 20:08 来源: 网络整理

建立公共财政是发展社会主义市场经济的必然要求,也是推动社会发展的有力工具。公共财政以满足社会公共需要为宗旨,提供私人难以通过市场配置获得的公共物品与公共服务。公共财政蕴含着公共理性,体现财政的公共性质及在实现公平正义、普惠社会公众方面的价值。建立公共财政,不仅要处理好政府和市场的关系,而且要处理好政府和社会的关系,夯实相应的社会基础。公共财政的社会基础主要指公共财政存在与运行的社会环境,包括社会的组成与结构、社会存在与运行的规则与方式、社会成员的文化与价值认同等。社会基础是公共财政有效运行的前提,直接影响公共财政的价值取向及其结构、效能和可持续性。公共财政模式的建立与目标的实现,必须与相应的社会基础相适应。

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