“财政”究竟是什么？这不仅是一个理论问题，也是一个十分重要的实践问题。因为对财政定义的不同认识，将直接导致实践活动中对财政活动内容规范的不同，导致对政府与财政关系的定位不同。我认为，我国目前这种政府活动范围定位不准、机构庞大臃肿；政府内部多层次多渠道资金 What is “fiscal”? This is not only a theoretical issue, but also a very important practical issue. Because of the different understanding of the financial definition, it will directly lead to the difference in the norms of the financial activities in the practice activities, resulting in the different positions of the government and the financial relations. In my opinion, the current scope of such government activities in our country is not allowed to be located and the body is huge and bloated. Multi-level and multi-channel funds within the government