论文部分内容阅读
长期以来,人们一直把量入为出与量出为入作为两个对立的财政收支原则来看待,对二者的评价也颇有分歧。有人认为,量入为出的原则是量力而行,是紧缩的原则,而量出为入是扩张的原则,具有剥削阶级财政的特点。也有人反对这种观点,认为量入为出是儒家的信条,是保守的财政原则,只适用于私人经济,而国家财政必须是量出为入的。这两种意见虽然不同,但他们也有一致的地方,即把这两个原则作为处理整个财政收支关系的原则来对待了。其实就二者的原意来看,它们任何一个都不是处理整个财政收支关系的完整原则,仅仅是处理收支关系中的收入或支出中某一阶段的原则。
For a long time, people have always regarded the measurement of quantity and quantity as the principle of two fiscal revenues and expenditures, and the two have quite different opinions. Some people think that the principle of measuring in and living out is the principle of austerity and that the principle of measuring in order to expand is the principle of expansion and has the characteristics of exploiting class finance. Some people also oppose this view, believing that the principle of “living as one is from Confucianism” is a conservative fiscal principle that applies only to the private economy and that state finances must be measured in quantity. Although these two opinions differ, they also share the same principle that these two principles should be treated as the principle of handling the entire relationship between fiscal revenue and expenditure. In fact, the original intention of the two, none of them is a complete principle of handling the entire relationship between fiscal revenue and expenditure, and only deals with the principle of a certain stage of income or expenditure in the relationship between revenue and expenditure.