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古典经济学家亚当·斯密在《国富论》中称“财政是庶政之母”。即财政是国家为了实现其职能的需要,以国家为主体对社会产品进行的集中性分配活动。它,既是一个历史的经济范畴,又是一个政治范畴;是国家的一项重要职能,是国家政权活动的一个重要方面,它伴随着国家的产生而产生,具有集中性、无偿性和强制性三大特征。改革开放20多年来,民族地区的财政在中央财政的大力支持和各族人民的努力下,经历了曲折的发展道路,取得了巨大的成就,财政收支规模逐步扩大,有力地支持了民族地区的经济建
Adam Smith, classical economist in the “Wealth of Nations” in the “financial affairs is the mother of common law.” In other words, finance is the concentrated distribution of social products by the state in order to fulfill its functions. It is not only a historical economic category but also a political category. It is an important function of a country and is an important aspect of the activities of the state. It is accompanied by the emergence of a state and is centralized, unpaid and obligatory Three characteristics. Over the past 20 years and more since the beginning of the reform and opening up, under the strong support of the Central Government and the efforts of people of all ethnic groups, the treasury in ethnic areas has undergone a tortuous path of development with tremendous achievements. The scale of fiscal revenue and expenditure has gradually expanded, strongly supporting the development of ethnic minority areas Economic construction