社会主义财政的必要性问题,是社会主义财政理论中一个带根本性的问题。六十年代初对于财政本质问题的讨论,分歧的焦点就是从财政产生和存在的客观条件问题展开的。现在财政理论界在研究财政的若干理论问题时,仍然涉及对社会主义财政存在的客观必要性认识的分歧,如何认识和研究这个问题,对于建立社会主义财政学的科学体系是有重要 The necessity of socialist finance is a fundamental issue in the theory of socialist finance. In the early 1960s, discussions on the nature of finance were the focus of disagreement on the objective conditions of the emergence and existence of finance. Now that the theoretical circles of finance are still studying the theoretical issues of finance, they still involve differences in their understanding of the objective necessity of the existence of socialist finance. How to understand and study this issue is of great importance to the establishment of a scientific system of social finance