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财政是国家凭借政治权力参与国民收入分配而形成的分配活动,是在原始分配的基础上以政府为主体派生的再分配关系。在传统的高度集中的计划经济体制下,我们的思路一般是,从政企不分、两位一体出发,作为社会主体的国家为实现其职能的资金需要,行使其权力作用于经济基础,引伸出财政分配手段的必要性及其职能作用。这种论证是通过自上而下的权力作用形成收入和支出分配,影响社会需求与社会供给来确立的。
Finance is the distribution of the state’s participation in the distribution of national income by virtue of political power. It is a redistribution derived from the government on the basis of the original distribution. Under the traditional highly centralized planned economic system, our general idea is that from the point of no distinction between government and enterprises, the two countries should take the power of the state as the social subject to fulfill their financial needs and exercise their power on the economic base. The Necessity of Financial Distribution and Its Functions and Functions. This argument is established through the top-down power formation of income and expenditure distribution, affecting social needs and social supply.