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一、公共财政定义 所谓公共财政,就是为满足社会再生产的共同需要,由国家凭借公共权力对社会资源进行有效配置,向社会提供公共产品的分配方式。 所谓“社会再生产的共同需要”,马克思在《哥达纲领批判》中提出了在进行个人分配之前,必须对社会总产品进行扣除: 第一,用来补偿消费掉的生产资料的部分。 第二,用来扩大生产的追加部分。 第三,用来应付不幸事故,自然灾害等的后备基金或保险基金。
First, the definition of public finance The so-called public finance is to meet the common needs of social reproduction by the state by virtue of public power to effectively allocate social resources to the public to provide public goods distribution. The so-called “common needs of social reproduction”, Marx put forward in the “Critique of the Gotha Program” in the personal distribution before the proposed total social product must be deducted: First, to compensate for the consumed part of the means of production. Second, the additional part used to expand production. Third, reserve funds or insurance funds used to deal with unfortunate accidents, natural disasters, etc.