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一、研究财政本质的实践意义社会主义财政包括国家财政与国营企业财务。研究社会主义财政的本质,不仅是学术问题,而且也是有关当前财政实践的问题,也就是有关当前国营企业财务管理体制改革的问题。财政的本是什么?在学术界的讨论中曾有过不同的意见。我们认为社会主义财政与社会主义国家的职能是不可分的,有了社会主义国家,就有社会主义国家无产阶级专政的职能,有了社会主义国家无产阶级专政的职能,就必然有社会主义的财政存在。社会主义国家的职能,总的说,一是保卫无产阶级专政的国家免于被帝国主义和社会帝国主义的侵略,镇压阶级
First, the practical significance of the study of the nature of the financial Socialist finance, including state finance and state-owned enterprise finance. Studying the nature of socialist finance is not only an academic issue but also a question concerning the current fiscal practice, that is, a question concerning the current reform of the financial management system of state-owned enterprises. What is the financial principle? There have been different opinions in the academic circle. We think that the socialist finance is inseparable from the functions of the socialist countries. In the socialist countries there are the functions of the proletarian dictatorship in the socialist countries. With the functions of the proletarian dictatorship in the socialist countries, there must be socialist finance exist. In general, the functions of the socialist countries are, first, to defend the countries defeated by the dictatorship of the proletariat from aggression by imperialism and social-imperialism, to suppress the classes