改革开放以来,在总结多年财政实践经验的基础上,我国财政学界提出了财政在收入方面应遵循的三项原则:一是发展经济、广开财源的原则。此原则要求财政在组织收入时,要从发展经济和提高效益的角度而不是从单纯的财政角度来组织财政收入;二是兼顾国家、企业和劳动者个人三者物质利益的原则。此原则要求财政不能只顾财政收入的取得,还必须重视企业和个人的物质利益,将必要的财力留给企业和个人,以调动和发挥其积极性,从根本上说保证财政收入的取 Since the reform and opening up, on the basis of summing up many years of financial experience, the financial scholars of our country have proposed three principles that finance should follow in respect of income: First, the principle of developing economy and widening sources of revenue. This principle requires that when fiscal revenue is organized, the fiscal revenue should be organized from the perspective of economic development and efficiency rather than from a purely fiscal perspective. The second is the principle of balancing the material interests of the state, the enterprise and the individual workers. This principle requires that the fiscal revenue can not be obtained only by paying attention to the financial interests of enterprises and individuals, leaving the necessary financial resources to enterprises and individuals so as to mobilize and give full play to their enthusiasm, and fundamentally guarantee the acquisition of fiscal revenue