国家分配论与公共产品理论的比较与借鉴□童锦治（一）国家分配论是我国财政理论界关于财政本质的主流观点。这种观点认为，财政“是人类社会各个不同形态国家为实现其职能并以其为主体无偿地参与社会产品或国民收入的分配所形成的一种分配关系，简称为财政分配关系。”这... Comparison and Reference of National Distribution Theory and Public Product Theory - Tong Jinzhi A. State Distribution Theory is the Mainstream View of Financial Nature in China’s Financial Theories. From this point of view, finance is a kind of distribution formed by the various forms of human society in order to realize its functions and participate in the distribution of social products or national income as its main body, referred to as the fiscal distribution. ..