试论市场经济体制下的财政职能巫建国一、浅析确立财政职能的基本理论改革的历史经验证明，财政改革是社会经济形态发生变化的必然反映，而财政职能作为财政本质的具体体现，往往会随着上层建筑与经济基础的矛盾而适时调整。鉴于此，确立财政职能的逻辑出发点，则在于科学... On the Financial Function under the Market Economy System Wu Jianguo A Brief Analysis on the Basic Theory of Establishing the Financial Function The historical experience of the reform proves that the financial reform is an inevitable reflection of the changes of the social and economic forms. As a concrete manifestation of the nature of finance, With the conflict between superstructure and economic base and timely adjustments. In view of this, the logical starting point for establishing a fiscal function lies in science ...