我国当前处在社会主义初级阶段,从这个前提出发建设好和发展好社会主义是全国各族劳动人民的根本意志所在,从而也是整个国家的根本发展目标。财政是国家为了维护和巩固阶级统治,维护和发展自己的经济基础,而凭借政治权力参与社会产品分配的一种特定的分配关系。正如列宁所说的: At present, our country is in the primary stage of socialism. Starting from this premise, it is the fundamental purpose of the working people of all ethnic groups in constructing and developing socialism so that they are the fundamental goal of development for the entire country. Finance is a specific distribution of the state’s products involved in the social product by virtue of political power in order to maintain and consolidate class rule, maintain and develop its own economic foundation. As Lenin said: