论文部分内容阅读
苏联财政部财政科学研究所和莫斯科财政学院于1959年11月联合举行了苏联财政问题科学讨论会。出席会议的有莫斯科、列宁格勒、基辅、梯比里斯、明斯克、敖德萨、萨拉托夫等地高等财经院校的科学研究人员和教授,莫斯科财政机关和企业的财政工作人员以及各社会主义国家社会科学界的代表等人。会议首先听取了财政科学研究所所长巴丘林关于“七年计划与财政问题”的报告。接着分成两组分别就“苏联财政的几个理论问题”和“苏联财政在巩固和发展集体农庄经济中的作用”进行了讨论。一、苏联财政的几个理论问题1.关于苏联财政的职能问题。梯比里斯市国立斯大林大学教授戈基耶里在会上作了“苏联财政的内容和职能”的报告。戈基耶里指出,苏联财政的职能是:(1)有计划地积聚共产主义建设所必要
The Institute of Fiscal Science of the Soviet Ministry of Finance and the Moscow Institute of Finance jointly held a scientific symposium on the Soviet financial issue in November 1959. Present at the meeting were scientific researchers and professors from universities and colleges of higher finance and economics in Moscow, Leningrad, Kiev, Trbilysh, Minsk, Odessa and Saratov. The financial staff of Moscow’s financial institutions and enterprises as well as Representatives of social sciences in socialist countries and others. The meeting first listened to the report of Baqiu Lin, director of the Institute of Fiscal Science, on the “Seven-Year Plan and Financial Issues.” Then they were divided into two groups to discuss the several theoretical issues concerning Soviet finance and the role of Soviet finance in consolidating and developing the collective farm economy respectively. First, several theoretical issues of Soviet finance 1. On the Soviet Union’s fiscal functions. Gojiriye, a professor at the State University of Stalin in Trieste, made a report on “The Contents and Functions of the Soviet Finance.” Gejiyeh pointed out that the functions of Soviet finance are: (1) it is necessary to systematically accumulate communist construction