论文部分内容阅读
理论是在反复的社会实践中形成,同时又随着实践的发展而发展。我国的社会主义财政学和金融学是在第一个五年计划时期建立起来的。它是根据以生产资料社会主义公有制为基础的经济制度和人民民主专政的经济制度,以及在高度集中的经济管理体制下的财政金融活动的实践,对社会主义财政金融的本质和规律性的理性认识。卅多年来,随着社会主义建设实践的发展和财政金融工作经验的积累,社会主义财政学和金融学的理论体系和内容碍到不断地充实。它曾为培育我国一代又一代的财政、金融工作者做出了贡献。然而,时代在发展,社会在前进。党的十一届三中全会吹响了改革时代的号角,我国进入发展社会主
Theory is formed in repeated social practice, at the same time with the development of practice and development. Our country's socialist finance and finance was established during the first five-year plan. It is based on the economic system based on the socialist ownership of the means of production and the economic system of the people's democratic dictatorship as well as the practice of fiscal and financial activities under a highly centralized economic management system and the rationality of the nature and regularity of the socialist financial finance understanding. Over the years, with the development of socialist construction practice and the accumulation of financial and financial work experience, the theoretical systems and contents of social finance and finance have been constantly enriched. It has contributed to nurturing generations of financial and financial workers in our country. However, the times are developing and the society is moving forward. The Third Plenary Session of the Eleventh Central Committee of the Communist Party of China sounded the horn of the reform era and our country entered into the development of socialism