试述财政职能的演变和转轨时期的财政职能曾康华财政职能是财政理论研究的基本问题之一。本文就我国经济学界对财政职能的认识与界定作一系统考察，并提出对转轨时期财政职能的看法，以期对深化财政职能的认识有所启示。一、财政职能演变的历史考察我们从两个角度对财政职... Talking about the Evolution of Financial Function and the Financial Function in Transitional Period Zeng Honghua Financial function is one of the basic problems in the study of financial theory. This article makes a systematic investigation on the understanding and definition of the fiscal function in the economic circle of our country, and puts forward the opinion of the fiscal function in the transitional period with the hope of deepening the understanding of the financial function. First, the evolution of the historical evolution of the financial functions We look at the financial position from two angles ...