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要弄清什么是综合财政,首先应从财政的概念谈起。大家知道,财政是国家依据其自身权力,采取强制手段参与社会产品和国家收入的分配和再分配(主要是再分配)。它的内容和形式是随着经济的发展和国家职能的日益扩大而不断地丰富和完善的。例如在生产资料私有制的资本主义社会里,财政收入主要来源于税收、公债和增发货币,财政支出主要用于管理国家生活、维持社会秩序和防御外敌入侵等非生产性方面。在生产资料公有制为主体的我国社会主义初级阶段,国家拥有庞大的在国民经济中起领导和主导作用的国营经济,国营企业的税收和利润都属于国家所有,不管它采取预算内收入,还是预算外收入的形式,都是国家财政资金。由于社会主义国家不仅是阶级斗争的工具,它还担负着经济建设和社会发展的职能,财政支出主要用于经济建设和社会发展对资金的需要。因此,从严格的科学含义来说,综合财政只能把预算资金和预算外资金综合在一起。在我国,人民银行具有国家机关的性质,专业银行具有社会主义企业
To find out what an integrated finance is, we should start with the concept of finance. We all know that finance is the state’s participation in the distribution and redistribution of social products and state revenues (mainly redistribution) on the basis of its own power by compulsory means. Its content and form are continuously enriched and improved along with the economic development and the continuous expansion of the national functions. For example, in a capitalist society that is privately owned for the means of production, fiscal revenues mainly come from taxes, public bonds and additional currencies. Fiscal expenditures are mainly used for managing non-productive aspects of national life, maintaining social order and defending against invasion by foreign enemies. In the initial stage of socialism in our country, where the public ownership of production means is the mainstay, the state possesses a large state-owned economy that plays the leading and leading role in the national economy. The taxes and profits of the state-owned enterprises are owned by the state, no matter whether it adopts budgetary revenue or budget The forms of external income are all state financial funds. Since the socialist countries are not only tools of class struggle, they also assume the functions of economic construction and social development. The financial expenditures are mainly used for the financial needs of economic construction and social development. Therefore, from a strictly scientific point of view, comprehensive finance can only combine budgetary funds with extrabudgetary funds. In our country, the People’s Bank of China has the nature of state organs, and specialized banks have socialist enterprises