论文部分内容阅读
有的同志把社会主义国家财政的职能简单地概括为“公共财政”,我认为有失偏颇,因为“公共财政”只是财政职能范围的一个领域,而不能作为财政职能范围整体的概括。 财政职能与财政职能的范围是两个既有联系又有区别的概念。财政职能是指财政干什么,财政职能的范围是指财
Some comrades simply categorized the functions of the state finance in the socialist countries as “public finance.” I think it is biased because “public finance” is only an area where the fiscal functions are concerned and can not be summed up as a whole within the scope of the financial functions. The range of financial functions and financial functions are two concepts that are both connected and distinct. The financial function refers to what the finance does and the scope of the financial function refers to the finance