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综合财政属于宏观范围的管理财政,是社会主义条件下特有的经济范畴;反映在实际工作中,它往往以计划的形式出现,是国家对国民经济全部可支配财力进行综合平衡的重要手段。综合财政理论最早出现在苏联专家的学术论著中。我国是在50年代初提出综合财政问题的,并几次试编过综合财政计划,对平衡全社会财力,加强宏观管理起了一定的作用。当前,为了尽快实现治理整顿、深化改革的目标,有必要重新研究综合财政的问题,
It is an economic category that is unique to socialism under the condition that the overall finance belongs to the macroscopic scope of management. It is reflected in the actual work that it often appears in the form of a plan and is an important means by which the state comprehensively balances the total disposable power of the national economy. The first comprehensive financial theory appeared in the Soviet Union’s academic papers. In the early 1950s, China put forward the issue of comprehensive finance and tried several comprehensive financial plans on a trial basis, which played a certain role in balancing the financial resources of the entire society and strengthening macroeconomic management. At present, in order to realize the goal of rectifying and rectifying as soon as possible and deepening the reform, it is necessary to re-study the issue of comprehensive finance,