社会主义财政

现阶段完善我国政府采购法律制度是履行我国加入WTO承诺的必然要求，是建立健全与国际接轨的社会主义财政法律制度的内在需要，更是全面促进我国经济社会发展的客观需求。

Perfecting the legal system of government procurement in China is the objective requirement of fulfilling the promises of joining the WTO , establishing and consummating socialistic financial legal system and accelerating the development of economy and society .

社会主义财政理论体系新构想

The New Idea on the Theory System of Socialist Public Finance

在我国社会主义财政实践中，早已有财政转移支付的经济活动。

It also exists in the public finance practices of socialist economic activities .

论社会主义财政分配秩序

On the Socialist Financial Distribution Order

马克思关于两种权力的学说对社会主义财政分配具有重大理论和现实指导意义。

Marx 's theory on two kinds of powers is of great theoretical and practical guiding significance in socialist public finance distribution .

中国社会主义财政学自产生以来，主要是在马克思主义指导下沿分化综合的路径发展演进的。

Since the Chinese socialistic public finance came into being , it developed and evolved through differentiation and integration under the direction of Marxism .

宪政思维为构造与我国社会主义公共财政相适应的税收理念开辟了新的视野。

The idea of constitution and policy inaugurates the new horizon for constructing social public adaptive revenue .

审计署《2003&2007年审计工作五年发展规划》以建立社会主义公共财政制度为目标，制定了财政审计工作规划。

Five years ' developing plan of audit working from 2003 to 2007 was produced by National Audit Office , which aims to establish socialism public finance , and mark out finance audit planning .

推行财政国库管理制度改革，建立国库单一账户体系，实行国库集中支付制度，是规范财政收支管理，建立社会主义公共财政的客观要求。

Reforming the national treasury management system , building the national treasury single account system and implementing the centralized treasury payment system is the objective requirement of regulating the financial revenue and expenditure management and establishing a socialist public finance .

党的十六大报告提出要建立分级所有的新国有资产管理体制，这就为在财政联邦主义框架下探索有中国特色的社会主义公共财政提供了理论突破。

To establish a new state-owned assets management regime of " grading ownership " was proposed in the report of the 16th Assembly of the Party , which offers a theoretical breakthrough for quest of socialist public finance with China 's characteristic under the fiscal federalism framework .

党在过渡时期的总路线就是要建立一个伟大的社会主义国家，财政要保证这一点。

The Party 's general line for the transition period is to build a great socialist country , which must be guaranteed through maintaining proper finances .

浅论社会主义市场经济下财政理论的创新和发展

Financial Theories in Socialist Market Economy : Innovation and Development

结合中国社会主义市场经济公共财政建设实践，对我国社会主义市场经济时期的公共财政建设进行了较为全面客观的阐述和论证。

With the practice of China socialist market economy public finance construction , the article shows the general and objective demonstration of socialist market economy public finance construction .

近几年，我国为建立适应社会主义市场经济的财政支出体系，开始进行政府采购制度的改革。

In recent years , reforms for governmental procurement in our country are also taking place , as an essential part for a socialism market economics adaptable public finance expenditure system .