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一、财政及财政的两种属性分配财政是社会再生产分配环节的一个特殊组成部分。在社会再生产过程中,财政处于社会再生产的分配环节,而且和同处于分配环节的信贷分配、工资分配、价格分配、企业财务分配相比,不是一般的社会产品分配,有其特殊性。财政是国家为了实现其职能的需要,凭借政治权力及财产权力,参与一部分社会产品或国民收入分配和再分配的活动,简称为以国家为主体的分配活动。这一概念表明,两种权力的主体同一,即两种权力的主体都是国家。国家既是财产权力的主体,又是政治权力的主体,与此相联系的分配和再分配活动,就是我们这里所讲的财政。
First, the financial and financial allocation of the two attributes Finance is a special part of the social reproduction of the distribution of links. In the process of social reproduction, finance is in the distribution of social reproduction, and it has its own peculiarities not in the distribution of social products in general, as compared with the distribution of credit, wage distribution, price distribution and corporate finance in the distribution chain. Finance is the state’s activity of participating in the distribution and redistribution of some social products or national income by virtue of its political power and property rights, and is simply referred to as state-based distribution in order to fulfill its functions. This concept shows that the main body of the two powers is the same, that is, the main body of both powers is the state. The state is not only the main body of property rights, but also the main body of political power. The distribution and redistribution activities associated with it are what we are talking about here.