论文部分内容阅读
经济体制改革以来,财政逐步由供给型向经营管理型转化。但是,财政在直接控制经济的作用弱化的同时,运用经济杠杆,间接调控国民经济的作用却没有得到应有的加强,这很不适应发展有计划商品经济对财政的需要。财政要加强其调控国民经济的职能,就必须首先加强财政自身调节平衡的机能。其次,必须加强对社会经济的间接的调节功能。财政不论是加强自身的调节能力还是间接的调节能力都需要合理地运用财政信用这个经济杠杆。
Since the reform of the economic system, finance has been gradually transformed from a supply-oriented model to a management-oriented model. However, while the direct financial control is weakened by the fiscal system, the role of fiscal leverage in indirectly regulating and controlling the national economy has not been properly strengthened. This is not suitable for the financial needs of developing a planned commodity economy. In order to strengthen its functions of regulating and controlling the national economy, the fiscal authorities must, first of all, intensify the fiscal self-balancing function. Second, we must strengthen the indirect regulation of social economy. Financial management, whether it is to strengthen its own ability to regulate or indirectly adjust the ability of the need to make rational use of the economic leverage of financial credit.