什么是财政?这样一个基本的问题却是几十年来我国财政理论界争论的焦点;对这一问题的不同回答甚至成为财政学派划分的标志。教科书上写道:财政是以国家为主体的分配,其本质是以国家为主体的分配关系。这是居于主流地位的“国家分配论”对财政的解释。也有不少人从其他角度理解财政范畴,提出了“再生产决定论”、“剩余产品决定论”、“社会共同需要论” What is financial? Such a basic question has been the focus of debates in China’s financial theory circles for decades. The different answers to this question have even become the hallmarks of the division of the financial school. Textbooks wrote: Finance is the distribution of the country as the main body, its essence is the distribution of the country as the mainstay. This is the mainstream explanation of the “state-distribution theory” of finance. There are also many people who understand the fiscal category from other angles and put forward “the determinants of reproduction,” “the determinants of surplus products,” and “the common social needs”