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对“财政职能转变”提法的思考王建伟“财政职能转变”是当今财政学教科书或各类专著、文章中被广泛使用的流行用语，迄今对之没有形成概念或逻辑上的定义，笔者认为不分场合、条件，谈“财政职能转变”存在概念或逻辑上的混乱，必须在财政基础理论上加以澄清和进行恰当、...
Reflections on the Transformation of Financial Function Wang Jianwei “Changes in Financial Functions” is a widely used popular language in today’s financial textbooks or monographs and articles. So far, no conceptual or logical definition has been formed. I do not think so Sub-occasions, conditions, on the “change of fiscal functions” there are conceptual or logical confusion, must be clarified in the financial basis of theory and appropriate, ...