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传统的政府理财中,主要精力都是放在财政收入上,并不重视财政支出。究其原因,可能与传统的计划经济体制相关。改革开放以来,虽然传统的计划经济体制被打破,但由于受西方公共财政理论尤其是新经济自由主义财政思想的影响,有人认为发展市场经济了,财政的地位应收缩了,更有甚者主张财政支出退出生产投资领域,让现代中国财政走自由市场经济时代的公共财政的老路。对此,笔者不敢苟同。道理亦简单。在我国,随着社会主义市场经济体制基本框架的逐步形成和宏观经济调控体系的建立与逐步完善,就必须有与之相适应的具有中国特色的社会主义国家财政。中共中央《关于制定国民经济和社会发展“九五”计划和2010年远景
The traditional government financial management, the main energy is on the fiscal revenue, do not attach importance to financial expenditure. The reason may be related to the traditional planned economy. Since the reform and opening up, although the traditional planned economic system has been broken, due to the influence of Western public finance theory, especially the new economic liberalism, some people think that the development of a market economy, the financial position should shrink, and even more claims Withdrawal of fiscal expenditure from the field of production and investment allows modern Chinese finance to follow the path of public finance in the era of free market economy. In this regard, I do not agree. The reason is simple. In our country, with the gradual formation of the basic framework of the socialist market economic system and the establishment and gradual improvement of the macroeconomic regulation and control system, we must have appropriate socialist finance with Chinese characteristics. The CPC Central Committee’s "Plan on Ninth Five-year Plan for the Development of National Economy and Social Development and Vision for 2010