浅论我国公共财政职能（On the functions of public finance in China）.docVIP

浅论我国公共财政职能（On the functions of public finance in China） On the functions of public finance in China Discussion on the function of public finance in China 2008-12-20 15:15:25 First, we should pay attention to the following aspects of the financial function First of all, financial function is one of the important signs that finance distinguishes from other economic categories, and it is the basic criterion to regulate financial activities. Generally speaking, finance is the allocation of activities to the government as the main body, also is through government payments, through taxation, borrowing and charging fees, royalties and other ways on a part of the social resources, to achieve the government functions and meet the social needs of the public economic activities. This is the main difference between the financial category and any other economic category, thus providing an objective basis for the study of the definition of the function scope of socialist public finance. Secondly, fiscal function is an important means to realize government function. Finance is produced and developed along with the emergence and development of the country. The mainstream fiscal theory in our country calls finance as state finance, and the theory of public finance calls finance government finance. That is to say, finance is closely related to the state, and the financial function must be determined according to the functions of the government, so the study of financial functions needs to start from this point. Third, the public finance model of the country, the financial functions of a common side, but must also be from their own national conditions, showing different characteristics. Even in the western market economy countries, to implement the mode of public finance, are also starting from the actual situation in the country, there are specific characteristics of their own, and in such a long time from a planned economy to a market economy country, copy the practices of foreign t