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在现代经济体制下,财政职能包括资源配置职能、收入分配职能、调控经济职能和监督管理职能。资源配置职能就是将一部分社会资源(即国内生产总值)集中起来,形成财政收入;通过财政支出分配活动,由政府提供公共物品或服务,引导社会资金的流向,弥补市场的缺陷,实现社会资源配置效率的最优状态。在市场经济中,财政不仅是一部分社会资源的直接分配者,而且也是全社会资源配置的调节者。
Under the modern economic system, the financial functions include the functions of resource allocation, income distribution, economic control and supervisory functions. The function of resource allocation is to bring together part of the social resources (ie, GDP) to form fiscal revenue. Through fiscal expenditure distribution activities, the government provides public goods or services, guides the flow of social funds, makes up for the market defects and realizes social resources Configure the optimal state of efficiency. In the market economy, finance is not only a direct allocation of part of social resources, but also a regulator of the allocation of resources in the whole society.