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财政收支矛盾是财政分配的基本矛盾。处理和协调财政收支关系，既是财政工作的难点，又是理论研究的重点。人们在处理财政收支关系时，无论主张量出为入，还是主张量入为出，或是强调二者的相互结合，其目标通常仅是为了实现财政收支平衡。笔者认为，在社会主义市场经济条...
The contradiction between fiscal revenue and expenditure is the basic contradiction of fiscal distribution. Treating and coordinating the relationship between fiscal revenues and expenditures is not only the difficulty of financial work but also the focus of theoretical research. When people deal with the relationship between fiscal revenues and expenditures, the goal is usually only to achieve a balance between fiscal revenue and expenditure, regardless of whether they are measured as inputs or those measured as inputs, or emphasize the combination of the two. The author believes that in the socialist market economy ...