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我国经济体制改革的目标是建立社会主义市场经济新体制.根据这个要求,财政职能要相应转变和加强.财政职能在很大程度上是通过财政收支的规模来体现的.因此,研究当前我国财政的适度规模,对于合理界定社会主义市场经济中的财政职能,建立与社会主义市场经济体制相适应的财政体制和运行机制,无疑有着重要的理论和实践意义.本文采取实证分析方法,即通过对一定时期内财政收支规模是否适度的分析,探讨财政职能的合理范围.
According to this requirement, the fiscal function should be transformed and strengthened correspondingly.Fiscal function is largely reflected by the scale of fiscal revenue and expenditure.Therefore, it is necessary to study the current situation of our country The moderate scale of finance undoubtedly has important theoretical and practical significance for the reasonable definition of the financial functions in the socialist market economy and the establishment of a fiscal system and operating mechanism that are compatible with the socialist market economic system.This paper adopts an empirical analysis method, On a certain period of fiscal revenue and expenditure scale is appropriate to analyze the reasonable scope of the financial functions.