一、引言关于财政职能问题,我国理论界曾有过三次大的讨论。全国解放初期,党和政府面临着国民经济恢复和发展的艰巨任务,理论界掀起了如何发挥财政职能的第一场讨论。这场讨论从理论上解决了建立统收统支体制的理论依据,促进了财政集中性分配职能的发挥。现在回过头来看,当时的方向是对的,财政成为推进我国工业化和调节各经济成份利益关系的最主要杠杆。文革以后,发展经济再次成为党和政府的中心工作,财政职能问题也随之成为理论界 I. Introduction As for the issue of financial functions, there have been three major discussions in the theoretical circles of our country. In the early days of the national liberation, the party and the government faced the arduous task of recovering and developing the national economy. Theorists set off the first discussion on how to give full play to their financial functions. This discussion theoretically solves the theoretical basis for establishing a unified system of revenue collection and payment and promotes the centralized distribution of finance functions. Looking back now, the direction at that time was right. The fiscal authority has become the most important lever for promoting the industrialization of our country and regulating the interests of all economic sectors. After the Cultural Revolution, the development of economy has once again become the central task of the party and government, the issue of financial functions has become theorists