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为了适应并促进社会主义有计划商品经济的发展,我国的财政工作实行了一系列的改革,这包括财政工作指导方针、财政工作方式、财政管理体制、财政经济秩序和财政职能的转变与完善等等,其中,具有根本意义的就是对财政职能的深化认识和充分运用.随着政治体制和经济体制改革的深入进行和经济条件的变化,社会主义财政职能的内容、范围和运用方式以及它的作用方向都随之变化.因此,面对当前财政职能弱化,财政面临困境的现实,进一步认识和加强财政的职能、地位、作用,具有重大的理论和现实意义.一、理论基础与思考背景
In order to adapt to and promote the development of a socialist planned economy, a series of reforms have been implemented in China’s financial work, including guidelines for the work of the financial sector, ways of working in finance, the system of financial management, the transformation and improvement of the financial and economic order and the fiscal function, etc. Etc., of which the fundamental meaning is the deepening understanding and full utilization of the financial functions.With the deepening of the political system and economic restructuring and changes in economic conditions, the content, scope and application of the socialist fiscal functions as well as its Therefore, in the face of the fact that the current fiscal function is weakened and the finance is in a dilemma, it is of great theoretical and practical significance to further understand and strengthen the functions, status and functions of the government.