一、研究确定财政职能范围理论依据的必要性财政职能范围包括两个层次:一是财政究竟应当“管”些什么,即在整个社会经济活动中(投资与消费活动),哪些应当由财政负责安排开支和管理,哪些不属于由财政负责安排开支和管理的范围;第二个层次就是在第一个层次已定的条件下,进一步确定财政应当“管”到什么程度,即财政收支规模及其在整个国民收入中所占比重的确定、财政收入结构与财政支出结构的确定等.因此,要解决财政职能范围的确定问题,首先必须搞清并确定财政开支和管理的合理范围,然后,方可以进一步确定财政收支规模和数量界限等问题.不过,在现实经济生活中,财政职能范围问题往往表现为后者,即财政收支规模问题,而不是前者.例如,在 First, the study of the need to determine the scope of the theoretical basis of the scope of the financial functions The scope of the financial functions include two levels: First, what should the financial management, that is, in the entire social and economic activities (investment and consumption activities), which should be The fiscal level is responsible for arranging expenditures and management, which are not covered by the financial responsibility for arranging expenditures and management. The second level is to determine to the extent that the fiscal level should be “administered” under the conditions already established for the first level, that is, The scale of fiscal revenues and expenditures, the determination of the proportion of the total national income, the structure of fiscal revenue and the structure of fiscal expenditures, etc. Therefore, in order to solve the problem of determining the scope of financial functions, we must first identify and determine the financial expenditures and management Reasonable range, and then, parties can further determine the scale and quantity of fiscal revenue and expenditure and other issues.However, in real economic life, the scope of the financial functions often appear as the latter, that is, the scale of fiscal revenue and expenditure, rather than the former.For example, in