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作者认为,要加快财政理论建设和财政改革的步伐,就要有新的突破.主要是:突破名义上的公有制,使一切归全民所有的社会财富具有真实的价值实体地位,真正实现价值上的公有;突破只承认按劳分配的单一模式,开辟按资、按智分配等多种渠道;破除虚拟的价值分配体系,改变财政分配主要受控于指令性计划的状况,形成与市场机制调节的有机衔接,确立新型的价值分配关系;破除把财政局限于国民收入分配的传统观念,确立参与整个价值分配和三大基金调控的理财思想;破除财政是搞无偿分配的框子,认清财政分配是有偿与无偿的结合,树立财政资金使用收益观.
The author believes that to speed up the construction of fiscal theory and the fiscal reform, we must make new breakthroughs, mainly by breaking the nominal public ownership system, making all the social wealth owned by the whole people have true value and physical status, and truly realizing the value Public breakthrough; only recognizes a single model of distribution according to work, open up channels of distribution according to the capital, according to the wisdom; breaking the virtual distribution of value, changing the state of the financial distribution mainly controlled by the mandatory plan, Organic convergence, the establishment of a new type of relationship between the value of distribution; get rid of the financial confined to the traditional concept of national income distribution, establish participation in the entire value of the three major fund regulation and control and financial management ideas; get rid of the financial system is to engage in free distribution of the frame, identify the financial allocation is The combination of paid and unpaid, establish the use of revenue from the financial capital concept.