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财政作为国民收入分配的主渠道,在间接控制体系中发挥着重要的中枢调控作用。传统的财政运行机制已与社会主义有计划的商品经济不相适应。“七五”计划期间,在向计划指导下的市场商品经济的转换过程中,财政必将面临许多新的挑战。1.财政直接分配范围缩小。从补偿基金看,企业提取的折旧基金,经全部上交、部分上交几个阶段的反复,现已完全留给企业自行支配,财政不再予以集中和再分配。企业之间的调剂需求,将在自愿的基础上由银行与企业之间或企业与企业之间进行横向融通。
As the main channel of national income distribution, finance plays an important central role in the control of the indirect system. The traditional fiscal mechanism has not been compatible with the socialist planned economy. During the “Seventh Five-Year” Plan, finance will surely face many new challenges during its transition to a market-oriented commodity economy under the guidance of the plan. 1. The scope of direct financial allocation has narrowed. From the perspective of compensation fund, the depreciation fund withdrawn by enterprises, after all the surrenders and partial surrender of several phases, is now entirely left to the enterprises for their own control and the finance is no longer centralized and redistributed. The adjustment needs between enterprises will be based on a voluntary basis by banks and enterprises or between enterprises and enterprises horizontal integration.