一、理论拓展:有计划商品经济条件下的财政职能在我国社会主义建设的40多年历史中,曾经有过两种经济模式,一是改革之前的高度集中的计划经济体制;二是改革之后的有计划的商品经济新体制。新体制下的财政职能就要避开传统体制所存在的弊端,适应商品经济和市场调节的内在要求并向新的领域拓展。财政职能在新体制下呈现出一系列新的变化和发展。(一)财力分配职能。这是财政的主体性职能。在有计划商品经济体制下,财政分配要 I. Theoretical Development: The Financial Function under the Condition of Planned Commodity Economy In the more than 40-year history of the socialist construction in our country, there were two economic models, one was the highly centralized planned economy system before the reform, the other was after the reform A planned new system of commodity economy. The financial function under the new system should avoid the shortcomings of the traditional system, adapt to the inherent requirements of commodity economy and market regulation, and expand into new fields. Under the new system, the financial functions have shown a series of new changes and developments. (A) financial allocation of functions. This is the financial subjective function. In a planned commodity economy, the fiscal allocation should be