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财政,按照我们的理解和尽可能简约的表述,可称之为：是以社会权力中心为主体的(在国家存续期间的社会则是以国家为主体的)、“以政控财,以财行政”的分配关系。现代国家财政是为了实现国家职能和满足社会公共需要,借助各级政府的预算收支,对一部分社会产品进行的集中性分配。财政在实体经济和社会生活中的表现,是政府的一系列收入分配活动。政府一般通过税收、公债和罚没收入等形式从初次分配和再分配中取得收入,并通过财政支出进行再分配。政府为了顺利地实施这些分配活动,还制定了一系列税务、会计制度。
Finance, according to our understanding and the statement as simple as possible, can be called: the center of social power (in the state’s existence, the society is based on the state as the main body), “ Administrative ”distribution. In order to realize the national functions and meet the social public needs, modern state finance uses the budgetary revenues and expenditures of all levels of government to distribute the concentrated distribution of some social products. Financial performance in the real economy and social life is a series of government revenue distribution activities. The government generally derives income from primary distribution and redistribution through taxation, public debt and confiscation of revenue, and redistributes it through fiscal expenditures. In order to smoothly implement these distribution activities, the government has also formulated a series of taxation and accounting systems.