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本文通过对我国财政从产品经济模式向有计划商品经济模式转换的分析,提出社会主义财政的特征.并指出,从我国财政经济的实践出发,研究国家在当代对国民收入分配再分配运动过程中出现的一系列分配关系,把它抽象为财政基础理论,这才是具有中国特色的财政学.作者从理论与实践的结合上,对“财政的出现与国家的存在无关”论、“财政不一定要以国家为主体”论、“财政多元”论和“财政没有生产建设职能”论等进行了剖析,提出了自己的见解.
This paper analyzes the characteristics of socialist finance by analyzing the transition from a product economy model to a planned commodity economy model in our country and points out that from the practice of our country’s fiscal economy, we study the current situation of the state’s redistribution of national income A series of distributional relations appeared and abstracted it as the basic theory of finance, this is the finance with Chinese characteristics.The author combines the theory and practice with “the emergence of finance has nothing to do with the existence of the state” “Finance does not necessarily take the state as the main body”, “the fiscal pluralism” and “the finance does not have the function of production and construction” and so on were analyzed and put forward their own opinions.