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一、发展是永恒的主题 财政的职能取决于政府的职能。在现代市场经济条件下,财政的职能有两方面:一方面保证政府机构正常运转,实现其社会管理职能;另一方面也是更重要的——“保发展”,即通过财政税收政策的灵活运用,弥补市场自主配置资源的不足,纠正市场自发调节的弊端,调控市场经济运行,保证社会经济稳步发展。 在市场经济条件下,社会资源的主要配置者是市场,国家财政只能起补充的作用,而经济发展水平的不同导致市场自主配置的能力也是不同的。由于我国还处
First, the development is the eternal theme The function of the government depends on the government’s functions. Under the condition of modern market economy, the functions of finance are twofold: on the one hand, it can guarantee the normal operation of government agencies and realize its social management functions; on the other hand, more importantly, “guaranteeing development”, that is, through the flexible application of fiscal and taxation policies , Make up for the market’s lack of self-allocation of resources, correct the drawbacks of market self-regulation, regulate the operation of market economy and ensure the steady development of social economy. Under the condition of market economy, the main allocators of social resources are the markets, and state finance can only play a supplementary role. However, the different levels of economic development lead to different capacities of the market in its own allocation. As our country is still at