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公共财政论只是国家分配论发展到市场经济条件下的一种基于其特定财政现象和特征的更贴切的表述方式,只能解释市场经济条件下的财政规律。但只有国家分配论能够合理解释不同社会经济形态下的财政现象、本质。而在其他经济条件下国家分配论又可以有其他更贴切的表述方式,如家计财政、生产建设财政等,但其理论内核都脱不了国家分配论的巢臼。因此,国家分配论较公共财政论而言,更具一般性,是更符合一般性经济规律的理论。我们应在结合中国国情的基础上借鉴公共财政论有利于社会主义市场经济发展的部分,不断丰富和发展国家分配论。
The theory of public finance is only a more appropriate means of expression based on its specific financial phenomena and characteristics under the condition of the development of the state distributionism under the conditions of a market economy, and can only explain the fiscal laws under the conditions of a market economy. However, only the theory of state distribution can reasonably explain the financial phenomena and nature under different social and economic forms. However, under other economic conditions, the state distribution theory can have other more appropriate ways of expression, such as household finance, production and construction finance, but its theoretical kernel can not be justified by the national distribution theory. Therefore, the theory of state distribution is more general than that of public finance and is more in line with the general law of economics. On the basis of combining with China’s national conditions, we should draw lessons from the part of public finance that is conducive to the development of the socialist market economy and continuously enrich and develop the theory of state distribution.