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一、预算编制范围要符合社会主义 大财政的客观要求 社会主义市场经济的发展促使国家财政职能发生根本性变化,与此相适应,财政预算也将紧紧围绕政府职能的转变,由计划体制下统收统支,转变到主要提供社会公共产品和增强政府宏观调控能力方面来。随着市场经济体制的运作和改革目标的推进,财政统收的局面逐渐打破,但由于财政职能转变没有及时到位,财政仍未摆脱统支的困境,致使政府财权在多元化的分配主体和复杂化的分配关系中显得软弱无力。如各种名目繁多的基金和收费搅乱了社会
I. The Scope of Budget Preparation Should Meet the Objective Requirements of Socialist Finance The development of socialist market economy has prompted fundamental changes in the country’s financial functions. In line with this, the budget will also focus on the transformation of government functions. Under the planning system Reunification and spending, to change mainly to provide public goods and enhance the ability of government macro-control aspects. With the progress of the market economy system and the goal of reform, the situation of fiscal consolidation has been gradually broken. However, due to the failure of fiscal functions to change in a timely manner, the fiscal situation has not got rid of the dilemma of monopoly support. As a result, the government’s financial power is diversified in distribution and complexity The distribution of the relationship appears weak. Such as the variety of funds and fees disrupted the community