“国家分配论”的发展与完善

On the Development and Improvement of "the Theory of National Distribution

“国家分配论”是我国财政学基础理论建设的主流学派，能正确回答不同社会形态财政活动涉及的各种问题，揭示财政分配关系的内在联系及其规律。不存在过时问题。作者提出了坚持、发展、完善“国家分配论”的具体设想。

The author holds that the theory of national distribution is essential to the basic construction of publicfinance in China, which can be geared tO providing solutions tO financial activities of various social formations,revealing its internal links and laws of the public fiscal distribution relationship. Consequently, it cannot be outof date. Some specific conceptions about upholding, developing and improving' the theory of nationaldistribution' are presented in the paper.