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一、加强财政宏观调控作用的必要性和紧迫性加强财政宏观调控作用,是充分发挥社会主义财政职能的重要所在。国家财政一经产生,它就不仅仅是作为国家获得其存在和行使其职能的物质保证,而且是国家作用于经济基础的重要手段。这种能动作用,在社会主义制度下,反映为财政对经济的宏观调控作用的加强。而这种宏观调控作用通常通过财政的职能作用表现出来。从财政的分配职能看,一方面是为了满足国家实现其职能而参与对社会总产品和国民收入的分配和再分配,为国家实施宏观调控提供财力保证;另一方面,调节着国家、企业(集体)、个人之间,中央与地方之间等重大分配关系,为加速社会主义现代化建设服务。从财政的调节职能来看,一方面通过
I. The Necessity and Urgency of Strengthening the Role of Financial Macro-control The strengthening of the macro-control of finance plays an important role in giving full play to the financial function of socialism. Once national finance is created, it not only serves as a material guarantee for the state to obtain its existence and exercise its functions, but also serves as an important means for the state to act on the economic foundation. Under the socialist system, this kind of active role is reflected in the strengthening of the macro-control of the economy by the financial sector. And this macro-control effect is usually manifested through the function of finance. From the perspective of the financial distribution function, on the one hand, it is to provide the financial guarantee for the implementation of macro-control by the state on the one hand to meet the distribution and redistribution of the total social product and national income of the state on the one hand to fulfill its functions; on the other hand, Collective), between individuals, between the central and local governments and other major distribution, in order to speed up the socialist modernization drive. From the regulatory function of the financial point of view, on the one hand