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财政职能是在一定经济条件下财政固有的内在功能。随着我国社会主义市场经济体制的建立，必须重新构建社会主义市场经济条件下的财政理论。其中财政职能则是财政理论确立的基础和起点。目前学术界已基本上取得共识，但对财政职能从何角度抽象概括尚有分歧：一是从财政概念出发
Financial functions are the intrinsic functions of finance under certain economic conditions. With the establishment of China’s socialist market economic system, we must reconstruct the fiscal theory under the conditions of a socialist market economy. One of the financial functions is the foundation and starting point of the establishment of the theory of finance. At present, the academic community has basically reached consensus, but there are still differences on the abstract summary of the fiscal functions: First, starting from the concept of finance