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本讲概述《财政基础知识》教材第六、七章的基本内容,帮助自学的同志主要掌握我国财政支出的意义,分类原则和基本内容。属于支出管理方面的知识,以后在“国家预算”学科中介绍。财政支出的意义财政支出,是国家为实现其职能,对筹集的财政资金进行有计划的运用,它包括财政资金的安排、供应和监督使用的全个过程,体现财政资金的去向和用途。我国是人民民主专政的国家,国家政权的性质决定着财政支出的内容和方向。建国以来,在不同的历史阶段,财政资金在政府各部门、国民经济各方面分配的比例和保证的重点虽然有所不同,但都是为了保证发展社会主义经济,提高人民物质文化生活水平。
This lecture outlines the basic contents of chapters 6 and 7 of the “Fundamentals of Fundamental Knowledge,” and helps comrades who study themselves mainly grasp the significance, classification principles and basic contents of China’s fiscal expenditure. Belonging to the expenditure management knowledge, later in the “national budget” subject introduction. The significance of fiscal expenditure Financial expenditure is the state’s planned use of the financial funds raised for the realization of its functions. It includes the whole process of arrangement, supply and supervision of the use of financial funds, and reflects the whereabouts and uses of the financial funds. Our country is a country of people’s democratic dictatorship. The nature of state power determines the content and direction of fiscal expenditure. Since the founding of the People’s Republic, at different historical stages, although the proportion of financial funds allocated to various government departments and the national economy in various aspects and the priorities of the pledges are different, they are all intended to ensure the development of the socialist economy and the people’s material and cultural life.