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关于改进和加强财政管理的重要性和紧迫性,无论从理论上、实践上,还是从理论与实践的结合上考察,都是显而易见的。从财政的本质看,以国家为主体的财政管理,必须体现并服务于党的路线、方针和政策;以分配为对象的财政管理,必须对生产力发展的生产要素,对生产关系完善的物质利益,进行合乎生产目的、有利于结构优化和理顺关系的分配。从财政的职能看,财政分配是其本质性职能,财政调节是其经营性职能,财政监督是其社会性职能,而这些职能的发挥,始终离不开财政管理。从一定意义上讲,财政部门是集理论性、政策性和实践性于一体的理财部门,财政管理则贯穿于理财之道的各个方面、各个环节及其全过程。
The importance and urgency of improving and strengthening financial management are obvious both theoretically, practically and theoretically and practically. From the essence of finance, the financial management based on the state as the main body must embody and serve the party’s line, principles and policies. The financial management based on the distribution must be based on the production factors of productive forces and the material benefits to the relations of production , In line with the purpose of production, is conducive to structural optimization and rationalize the distribution of the relationship. From the perspective of the financial functions, the financial allocation is its essential function, the financial regulation is its operational function, and the financial supervision is its social function. However, these functions can not be exerted without financial management. In a certain sense, the financial department is a financial department integrating theory, policy and practice. Financial management runs through all aspects of financial management, all aspects and all aspects of its process.