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一、财政职能转变和公共财政的构建建国以来,我国政府经过两次重要的转型。第一次是由建国初期的“革命型”政府转向“经济建设型”政府。第一次转型以我国第一个五年计划的提出与实施为标志,从此,我国开始进入大规模和长期规范的经济建设时期。适应我国政府职能向经济建设的转型,我国财政职能也从革命战争时期和建国初期保卫革命政权
First, the transformation of financial functions and the construction of public finance Since the founding of our country, our government has undergone two important transformations. The first time was shifted from a “revolutionary” government in the early days of the founding of New China to an “economically constructive” government. The first transformation marked the initiation and implementation of the first five-year plan in our country. Since then, our country has begun to enter a period of economic construction that is large-scale and long-term regulated. To adapt to the transformation of our government’s function to economic construction, our fiscal function also defends the revolutionary regime from the revolutionary war period and the early founding of our nation