论文部分内容阅读
本文认为,我国财政理论具有较大影响的两大流派,以“国家需要”来概括社会主义财政理论体系,难以形成一元化的财政体系,模糊了财政分配的最终目的,使财政学停留在对某种现象的不精确的解释上,距离实际可操作性甚远,因而是初级的、不成熟的,不能适应有计划商品经济的改革需要.作者指出,应把非竞争性商品作为有计划商品经济条件下财政的核心概念.究竟怎样构筑社会主义有计划商品经济的财政理论体系,需要理论界进行深入探讨.本刊刊登这篇文章,旨在引起大家讨论,推动财经理论界深入研讨社会主义有计划商品经济的财政基础理论,为深化改革和振兴财政作出贡献.
This paper argues that the two major schools that have a great influence on China’s financial theory summarize the theoretical system of socialism finance with “national needs ”, and it is difficult to form a unified fiscal system, obscuring the ultimate goal of fiscal allocation and leaving the study of finance at Inaccurate interpretation of a phenomenon, far from the actual maneuverability, and therefore is primary, immature, can not adapt to the needs of the reform of planned commodity economy.The author pointed out that the non-competitive products should be planned The core concept of finance under the condition of commodity economy.How to construct the financial theory system of socialist planned economy requires the theoretical circles to conduct in-depth discussion.This article published in this article aims to arouse discussion and promote the theory of finance and economics in-depth discussion of society Doctrine of the financial basic theory of a planned commodity economy contributes to the deepening of reform and the revitalization of finance.