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财政作为一国政府的活动,是政府职能的具体体现,主要有资源配置、收入再分配和宏观经济调控三大职能,而政府各项职能得以实现的前提条件就是财政收入。作为财政资金循环的起点和前提,财政收入同时又是财政支出的前提和条件。公共投资的资金部分来源于财政收入,同时又是财政支出中的一部分,它既是政府进行宏观调控、促进国民经济持续快速健康发展的重要工具,又是克服某些领域“市场失灵”问题的必要手段。公共投资规模的调整可以影响社会总需求和未来的总供给,从而影响社会供求总量;公共投资方向的调整则对经济结构起着重要的调节作用,从而促进资源的合理配置
As an activity of a government, finance is a concrete embodiment of government functions. There are three main functions: allocation of resources, redistribution of income and macroeconomic regulation and control. The prerequisite for the realization of various functions of the government is fiscal revenue. As the starting point and premise of the circulation of fiscal funds, the fiscal revenue is also the premise and condition of the fiscal expenditure. The funds of public investment come from fiscal revenue and part of financial expenditure at the same time. It is not only an important tool for the government to carry out macro-control and promote the sustained, rapid and healthy development of the national economy, but also the problem of overcoming “market failure” in some areas The necessary means. The adjustment of public investment scale can affect the total social demand and the future total supply, thus affecting the total supply and demand of the society. The adjustment of public investment plays an important regulatory role in the economic structure so as to promote the rational allocation of resources