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财政的“主体”与“国家分配论”辨析余小林“国家分配论”是我国财政学的主流学派，它的基本观点概括地讲，即“财政是以国家为主体的分配关系”，认为财政活动的主体是国家。在我看来．这种说法是值得研究的。一、“国家分配论”的合理性及局限“国家分配论”作为代表性...
The Analysis of “Main Body” and “National Distribution Theory” of Finance Yu Xiaolin “National Distribution Theory” is the mainstream school of finance in our country. Its basic view is that “finance is the distribution relationship with the state as the main body” The main activity is the country. in my opinion. This argument is worth studying. First, the “national distribution theory” of rationality and limitations “National Distribution Theory” as a representative ...