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在发展中国家,财政政策是政府调节经济的主要手段,也是政府赖以生存的经济基础。财政所处理的钱财属于公共财物,所以又有公共财政一说,公共财政的设计和实施已超出了以市场为特征的经济活动的范围。 1.财政安排的政治背景。财政的强制性和无偿性决定了财政的政治性,“所有的国家财政,都是凭借国家政治权力规定的法律制度进行强制征收,由于是强制的,因而又是无偿的,即国家以赋税形式从纳税人那里强制征税后,便不再直接返还,这是财政的一般共性。”财政的强制力量来自国家的政治
In developing countries, fiscal policy is the main means by which the government adjusts its economy and also the economic basis upon which the government depends. Treasury money handled by public belongings, so there is another public finance, said the design and implementation of public finance has gone beyond the scope of the market-oriented economic activities. 1. The financial background of political arrangements. The compulsory and unpaid nature of finance determines the political nature of finance. “All state finances are compulsorily imposed by the legal system governed by the political power of the state. They are compulsory and therefore are unpaid, meaning that the state taxes After the form of compulsory taxation from taxpayers, it will no longer be returned directly, which is the general commonality of finance. ”The fiscal coercive force comes from the state’s politics