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建立社会主义市场经济条件下的公共财政基本框架,是党中央、国务院做出的正确决策,也是财政改革发展的根本方向和目标。财政退出经营性、竞争性领域,把有限的财力集中用于公共产品和公共服务上,是其中的重要内容。但是,在实践中,—些地方却对公共财政产生了片面的理解,甚至走进了误区。有的把公共财政等同于“吃饭财政”;有的把“退出”简单地等同于变卖国有资产;有的甚至把公共财政同支持企业、支持经济发展对立起来。在这样的思想指导下,财政的职能将会大大萎缩,仅仅停留在分切“蛋糕”的层面上,从而忽略了支持经济发展这个最基本最重要的职能。结果是财政收入因此徘徊不前,而日益增长的支出需求也难以得到保障。经济基础薄弱、财政入不敷出、历史
The establishment of the basic framework of public finance under the conditions of a socialist market economy is the correct decision made by the Party Central Committee and the State Council and the fundamental direction and goal of fiscal reform and development. Financial exit from the operational and competitive sectors and focusing limited financial resources on public goods and public services is an important part of this. However, in practice, some places have made a one-sided understanding of public finance and even went wrong. Some people equate public finances with “eating finances.” Some simply “give up” is equivalent to selling state assets. Some even confront public finances with supporting enterprises and supporting economic development. Guided by this kind of thinking, the function of finance will be greatly reduced, only to stay at the level of the “cake”, thereby neglecting the most basic and most important function of supporting economic development. As a result, fiscal revenue is therefore stagnant and growing spending demands are hard to secure. Weak economic base, financial deficits, history