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几年来,财政理论界对财源建设问题争论分歧很大,归纳起来有以下几种主要观点:1.“自然财源论”.认为经济决定财政,财源建设就是经济发展问题,财政收入会随着经济的发展而自然增长.这种观点从根本上否定了财源建设的必要性,无论从理论上和现实上都是不可取的.2.“速度财源论”.认为在社会主义初级阶段仍然是速度决定财政,主张运用财政手段,支持经济高速发展以增加财政收入.这种在发展国民经
In the past few years, there has been a great deal of disagreement among scholars in the field of financial resources on the issue of the construction of the financial resources. There are several main points summarized as follows: 1. The theory of “natural resources” thinks that economic decisions on finance and financial resources are problems of economic development, Economic growth and natural growth .This view from the fundamental denial of the necessity of financial resources, both in theory and in reality are not desirable .2. “Speed on the source of money ” .In the view that in the socialist primary Stage is still the speed of decision-making finance, advocate the use of financial means to support the rapid economic development in order to increase financial revenue .This is the development of national economy