The modern budget system is the foundation of the public financial system , to establish a modern public financial system we must reform the old budget system . the basic orientation of reform is to make department budget applying zero - base budget idea under the guidance of the public financial theory 公共财政是建立在现代预算制度的基础上的，要建立现代公共财政制度就必须对预算制度进行改革，改革的基本方向是在公共财政理论的指导下，运用零基预算的思想编制部门预算。
Section two targets on economic analysis of keynesianism . our present proactive fiscal policies absorbed what is sensible in this theory to a large extent . mainly in accordance with financial theory of keynesianism , this section analyzes the influence fiscal policies exert on macro - economy from two aspects of total demand and total supply 我国目前实施的积极财政政策，在很大程度上吸取了其理论与政策的合理之处，所以本节主要根据凯恩斯学派的财政理论，从总需求和总供给两方面分析了财政政策对宏观经济的影响。
Nevertheless , this does not mean the research on history of the financial thought of the period is of no importance . the chinese scholars " analysis to chinese financial problems under west financial theories and their suggestions on the reform of fiscal institution at that time are of highly academic value 但这并不意味着这一段财政思想史研究上的无所作为,当时人们运用西方财政理论对中国财政问题所作的分析,对当时的财税制度改革所发表的种种见解,非常值得我们去整理、研究。
The primary financial theories are summarized in this dissertation . in conclusion , the fiscal systems are the organizations and systems of revenue and expenditure and allocation in nations and governments or the organizations and systems of economic function by governments , and that is the internal relations to governmental indebtedness ( namely , village and town indebtedness is derived from the rural fiscal system in the system aspect ) 本文首先对主要的财政理论研究文献进行了综述，得出了财政体制是国家或政府的收支和分配活动或政府经济活动的组织结构及其制度体系，并与政府负债有着内在联系(即从体制层面来说，乡镇负债源于农村财政体制)的结论。
Reference to foreign and local theory and experience , on the basis of public finance theory of market economy , considering the present conditions of china ' s fiscal expenditure structure , this thesis put forward some creative measure about how to adjust and optimize china ' s fiscal expenditure structure 本论文在借鉴国内外理论与实践的基础上，以市场经济条件下的公共财政理论为基础，结合我国现阶段财政支出结构的现状，提出了如何进一步优化我国财政支出结构的思路和对策。
Because the government procurement system of china that is being generalized and set up is far from perfection and maturity , how to open our government procurement market gradually under this condition has become a great subject of the new century that urgently demands the financial theory and practice experts to study 而我国的政府采购制度目前正处于推广和建立之中，远未完善和成熟。因此，在此特定情况下，如何循序渐进的开放我国的政府采购市场便成为了财政理论和实践工作者亟待研究的新世纪的重大课题。
