一个国家的财政在其经济和社会发展中起着重要的作用。关于社会主义财政理论体系的一些基本理论问题在财政理论界一直存在争论,由此产生了一些派别。其中,对社会主义财政本质问题,有三种较有影响的观点和学派。即国家分配学派,剩余产品价值分配学派和再生产学派。这些学派和观点的出现,既是我国财政理论发展的结果,同时也是我国财政理论必须研究和解决的问题。 A country's finances play an important role in its economic and social development. Some basic theoretical issues concerning the theoretical system of socialist finance have been debated in the field of the financial theory, resulting in some factions. Among them, there are three more influential views and schools on the nature of socialist finance. Namely, the school of national distribution, the school of surplus value distribution and the school of reproduction. The emergence of these schools and views is not only the result of the development of China's financial theory, but also the issue that our fiscal theory must study and solve.