财政原则,是指财政分配的原则。它是人们根据客观的财政实践活动总结出来的住未来的财政分配工作中应遵循的准则或通则。财政原则问题是财政理论的重大问题之一,是指导人们制定财政政策、从事财政分配的理论基础之一。在社会主义市场经济条件下,政府的经济职能主要是从宏观上搞好资源合理配置、收入公平分配和经济稳定与增长。政府职能的转变,必然带来财政职能和原则的改变。在目前的理论探讨中,虽然关于财政职能还未形成共识,但它决定于政府职能是无疑的。政府的经济职能体现在财政上,就是财政的经济职能,即“配置资源、 The principle of finance refers to the principle of financial distribution. It is a guideline or general rule to be followed by people in the future financial allocation based on objective financial practices. The issue of fiscal principle is one of the major issues in the theory of finance and one of the theoretical foundations that guides people in formulating fiscal policies and engaging in financial allocation. Under the conditions of a socialist market economy, the economic functions of the government are mainly to do a good job in the macroeconomic rational allocation of resources, fair distribution of income, and economic stability and growth. The transformation of government functions will inevitably bring about changes in financial functions and principles. In the current theoretical discussion, although no consensus has been reached on the fiscal functions, it is determined that the government functions are beyond doubt. The economic function of the government is reflected in the financial sector, which is the financial economic function, that is, ”allocate resources,