作为政府主要职能工具的国家财政,在统筹经济社会发展中具有不可替代的重要作用。财政是体现政府管理社会事务职能的重要经济手段,其公共财政的职能以满足社会公共需要为目的,体现公众利益,追求社会全面发展。在社会主义市场经济中,市场对资源配置起着基础性作用,但市场机制本 The state treasury, which is the main function tool of the government, plays an irreplaceable important role in the overall economic and social development. Finance is an important economic measure that reflects the government’s role in managing social affairs. Its functions as public finance are to meet the public needs of the community, reflect the public interest, and pursue all-round social development. In the socialist market economy, the market plays a fundamental role in the allocation of resources, but the market mechanism