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《财政研究》一九八三年第一期发表了申长平同志撰写的论文《试论财政分配形式的社会性》,拜读之余,对论文的一些论点拟提出自己的肤浅认识,抛砖引玉,与作者共勉。 论文是围绕着“财政客观上具有社会性”这样一个中心议题展开的。作者提出“所谓财政的社会性,是指财政总是为了满足社会共同需要而在社会范围内进行的集中性分配。”我把作者的观点冒昧归纳为“共同需要论”。而我的观点,则认为财政始终是为了实现国家职能的需要而存在的,我把它归纳为“国家需要论”。
In the first issue of “Financial Studies”, in the first issue of 1983, a paper written by Comrade Shen Changping, “On the Sociality of the Financial Allocation Form,” was read. Apart from reading some of the thesis’s arguments, I proposed my own superficial understanding, mutual encouragement. The thesis revolves around such a central topic as “objectively socialized finance”. The author proposes that “the so-called fiscal sociality refers to the centralized distribution of finance in the society to meet the common needs of society.” I categorically put the author’s point of view into the “common needs theory.” In my opinion, we think that finance always exists for the purpose of fulfilling the functions of the state. I summed it up as “the theory of state needs.”