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我国要正确处理国家、企业和个人之间和中央与地方之间的分配关系，逐步提高财政收入占国民生产总值的比重和中央财政收入占全国财政收入的比重。然而在不同经济发展阶段、在不同的社会文化的历史背景下，随价值观念和意识形态的不同，“两个比重”都会有很大不同，没有一个固定的、绝对正确的比例。在判断我国的“两个比重”’是否偏低时，不能运用简单的对比分析方法。而要以对财政职能《资源配置、统济稳定和发展、公平分配》为出发点。并结合我国人们对消费需求不断增长的具体实际作规范性理论分析。分析表明：我国“两个比重”确实偏低。因此，提高“两个比重”是振兴财政的主要途径。是当前振兴财政最紧迫的任务。
Our country should correctly handle the distributional relations among countries, enterprises and individuals and between the central government and local governments, and gradually raise the proportion of fiscal revenue in the gross national product and the proportion of the central government revenue in the national fiscal revenue. However, at different stages of economic development and under different social and cultural historical backgrounds, with the differences in values and ideologies, the “two weights” will differ greatly and there will be no fixed and absolutely correct ratio. In judging whether the “two proportions” of our country are low, we can not use simple comparative analysis. However, we must take the fiscal function of “resource allocation, economic stability and development, and fair distribution” as the starting point. Combined with our people on the growing consumer demand for the specific actual normative theoretical analysis. Analysis shows that: China’s “two weights” really low. Therefore, raising the “two weights” is the main way to revitalize finance. It is the most pressing task to revitalize finance.