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文章认为财政分配是以国家为主体的分配，最能体现国家的意志，在社会主义市场经济中，财政仍然在社会产品和国民收入分配中居于主导地位，总管社会财力分配，是资源配置的一种方式。因此．国家宏观调控最基本的政策支柱首推财政政策。为促进社会主义市场经济健康发展，国家应当灵活有效的运用财政手段调节供求总量和比例的平衡关系，发挥财政度周期的作用，保证国民经济协调、快速、稳定地向前发展；国家应当运用财政手段．调节收益分配，实现效率与公平分配的最佳结合。为了有效的发挥财政对宏观经济的调节功能，作者还提出要适当提高财政收入占国民收入的比重，认为适当提高财政收入比重不仅不会加重国有大中型企业的负担，还有利于为日本大中型企业创造良好的发展环境。
The article thinks that the financial distribution is based on the distribution of the state as the main body and can best embody the will of the state. In the socialist market economy, finance still dominates the distribution of social products and national income. The allocation of social and financial resources to the general manager is a matter of resource allocation Kind of way. therefore. The most basic policy pillar of the state’s macroeconomic regulation and control emphasizes fiscal policy. In order to promote the healthy development of the socialist market economy, the state should flexibly and effectively adjust the balance between the total supply and demand and its proportion by means of financial measures, give play to the role of the fiscal cycle and ensure that the national economy develops in a coordinated, rapid and steady manner. The state should use Financial means. Adjust revenue distribution to achieve the best combination of efficiency and fair distribution. In order to give full play to the financial regulatory function of the macroeconomy, the author also proposed that the proportion of fiscal revenue to national income should be appropriately raised. He believes that properly increasing the proportion of fiscal revenue will not only burden the state-owned large and medium-sized enterprises, but will also benefit large and medium- Enterprises to create a good environment for the development.