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公共财政的建立和完善问题是我国学者和实际部门工作者长期关注的重要问题。在我国的现实条件下,财政的内涵是什么,它应该履行怎样的职能,国家应该建立怎样的财政体制?这一系列问题曾在国内财政学界掀起了广泛而热烈的讨论,其中很多宝贵的观点共同奠定了当前中国公共财政体制建设的理论基础。本文重点分析“国家分配论”与“社会共同需要论”的共性特征和差异,并通过对二理论的借鉴和发展来解决我国公共财政领域中的一些具体问题。
The establishment and improvement of public finance is an important issue that has long been under the spotlight of scholars and practitioners in our country. Under the realistic conditions in our country, what is the connotation of finance, what kind of functions should it perform and what kind of fiscal system should the state establish? These series of questions have extensively and enthusiastically discussed in the domestic financial academic circles, among which many valuable opinions Jointly laid the theoretical foundation for the current construction of public financial system in China. This article focuses on the analysis of the common features and differences between “State Distribution Theory ” and “Social Common Needs Theory ”. Through the reference and development of the second theory, we can solve some specific problems in the field of public finance in our country.