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财政模式,是一定历史时期财政分配活动各方面各层次按一定联结方式和构造格律结合而成的基本框架.由于人们研究财政模式时的出发点、原则或角度不同,自然也就概括出与之相适应的各种各样的财政模式.从财政发展的历史看,各国的财政模式大体有四种类型,即早期资本主义各国在商品经济不发达阶段采用的消费型财政、现代欧美国家在发达的市场经济条件下实行的调节型财政、前苏联和我国在产品经济条件下形成的生产型财政、亚洲“四小龙”等国家和地区在混合经济条件下形成的发展型财政.这
The fiscal model is the basic frame that combines all levels of the fiscal distribution activities in a certain historical period according to a certain connection method and the tectonic metrical pattern.Because people have different starting points, principles or angles when studying the fiscal model, Adapt to a wide range of financial models.From the history of financial development, there are generally four types of financial models in all countries, that is, the early capitalist countries in the underdeveloped commodity economy consumption of finance, the modern European and American countries in the developed Regulated finance under the condition of market economy, productive finance under the condition of product economy in the former Soviet Union and our country, and development finance under the mixed economy in such countries and regions as Asia’s “four little dragons.”