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国家运用价值形式参与社会产品分配,形成归国家支配的资金。财政资金包括国家预算内资金和预算外资金,其中国家预算内资金是财政资金的主体。财政资金的主要分配形式是无偿性分配,财政信用是财政资金分配的补充形式。企业上交的税金和利润等是其主要来源,其中重点是国有企业上交的税金和利润。财政资金通过预算分配,一部分用于建设性支出,包括固定资产投资、流动资金投资等;另一部分用于经常性支出,包括社会公共消费
The state uses the form of value to participate in the distribution of social products and form the funds governed by the state. Financial funds include state budgetary funds and extrabudgetary funds, of which national budget funds are the mainstay of financial funds. The main distribution form of the financial funds is the non-payment distribution, and the financial credit is the supplementary form of the distribution of the financial funds. Taxes and profits handed over by the enterprises are the main sources, of which the tax and profits turned over by the state-owned enterprises are the key points. Financial funds are distributed through budgets and partly used for constructive expenditures, including investment in fixed assets and liquidity; the other part is used for recurrent expenditures, including social public expenditures