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作者认为,要揭示当前财政困难的深层原因,并从根本上解决财政困难,必须探索财政运动规律.为此,作者分析了财力分配与物力分配的联系,财政的价值分配与其货币形式的联系,财政的价值分配与价格、工资、信贷、利息、企业财务、摊派的联系,财政分配与生产、流通、消费的联系,财政分配与上层建筑的联系,等等.从而认为财政运动有五大基本规律,即财政分配物质利益规律、财政分配按比例规律、财政形式适合财政内容要求规律、财政与经济相互作用规律、财政与上层建筑相互作用规律.
The author believes that to reveal the underlying causes of the current financial difficulties and fundamentally solve the financial difficulties, we must explore the laws of fiscal movement.Therefore, the author analyzes the relationship between the distribution of financial resources and the distribution of material and physical resources, the relationship between the distribution of financial values and their monetary forms, The distribution of value of finance and its relation to price, wages, credit, interest, corporate finance, apportionment, the relationship between financial distribution and production, circulation and consumption, the connection between financial allocation and superstructure, etc. Thus, there are five basic rules of fiscal movement , That is, the law of material benefits of the distribution of funds, the law of proportionality of fiscal distribution, the law of financial forms suitable for the requirements of the fiscal content, the law of interaction between finance and economy and the law of interaction between finance and superstructure.