武汉市进行街道财政试点工作一年多,成效明显,但也反映出一些新的问题,需要研究探讨。一、街道财政是城区财政职能的延伸笔者认为:在目前的情况下,街道财政只能是城区财政职能的延伸。财政这一经济范畴,是从社会再生产过程分配环节中,分化独立出来的一种以国家政权为依托的特别分配形式。其产生的历史条件,一是生产力的发展及剩余产品的出现而形成的物质条件;二是国家的建立是财政形成的直接前提。城市经济体制改革,促进了街道经济的发展,为街道财政的产生创造了物质条件;同时,街道办事处的管理职能也由单一的“民政型”向“经营管理型”转变,这在客观上要求建立街道财政与其职能配套。从目前改革的动态看,街道办事处确实有向一级政权过渡的趋势,但趋势不等于现实。从城市区街经济规模、经济结构、政 Wuhan City Street financial pilot more than a year, the effect is obvious, but also reflects some new issues that need to be explored. First, the street finance is an extension of the city’s financial functions The author believes that in the current circumstances, street finance can only be an extension of urban financial functions. The economic category of finance is a special form of distribution based on state power that is independent from the division in the process of social reproduction. The historical conditions that have arisen are the material conditions formed by the development of productive forces and the appearance of surplus products. The second is that the establishment of the state is the direct premise of fiscal formation. The reform of urban economic system has promoted the development of street economy and created the material conditions for street finance. At the same time, the management functions of subdistrict offices have changed from a single type of “home-based” to “management-oriented” Requires the establishment of street finance and its supporting functions. Judging from the current dynamics of the reform, the sub-district offices do have a tendency to transition to a first-class political power, but the trend is not equal to reality. From the urban district economic scale, economic structure, politics