论当前财政职能下的公平与效率潘宗超在社会主义市场经济条件下．财政具有资源配置、收人分配、经济稳定与增长三大职能。社会主义市场经济要求财政职能在运用过程中必须符合公平原则和效率原则，探求具有经济效率的公平及满足分配公平的效率。一、公平与效率的一般研究公... On the Fairness and Efficiency of the Present Financial Function PAN Zongchao under the Condition of Socialist Market Economy. Finance has the three functions of resource allocation, income distribution, economic stability and growth. The socialist market economy requires that the fiscal function must comply with the principle of fairness and efficiency in the course of its application, seek fairness with economic efficiency and satisfy the efficiency of fair distribution. First, the fair and efficient general research ...