随着我国社会主义市场经济体制的逐步建立,根据“经济决定财政”的原理,对社会主义市场经济条件下的财政理论应有重新认识。在财政理论中,最重要的是财政职能,它是财政理论确立的基础。因此,对财政职能的认识是构建新的财政理论的起点。本文主要探讨财政职能的内涵、社会主义市场经济体制下的财政职能两大内容。 With the gradual establishment of the socialist market economic system in our country, we must re-understand the fiscal theory under the conditions of a socialist market economy based on the principle of “determining the fiscal economy.” In the financial theory, the most important is the financial function, which is the foundation of the financial theory. Therefore, the understanding of the financial function is the starting point for building a new fiscal theory. This article mainly discusses the connotation of the financial functions and the financial functions under the socialist market economic system.