财政分配无偿性新议

A New Discourse on the Noncompensatory Financial Allocation

财政无偿性是财政一般的根本特点之一,在不同所有制国家中,它反映着不同的社会性质。社会主义财政是取之于民、用之于民的,因而它的无偿性是相对的,是与有偿性相结合的。但是,在社会主义产品分配体系中,财政无偿性又是财政同其他分配环节相区别的一个根本特点。长期以来,我国财政分配基本上是以无偿的方式进行的。在改革、开放。

Just as the public finance under other forms of social system, the socialist public finance also involves the direct allocation of financial resources by thc state. With the state as the sole allocator,it necessarily follows that such allocation will inevitably be one of noncompensatory nature, whatever the social system. As China has ushered in a new era of carrying out the economic reforms, implementing the policy of opening to the outside world and invigorating the economy,it calls for a modification of the old practice and consequently the financial allocaion has now in part become compensatory. For example, the state has made the enterprises' holding of financial resources allocated by the state compensatory instead of noncompensatory through measures such as issuing treasury bills, replacing the state appropriation of funds with bank loans for capital construction purposes, and imposing charges on the fixed and current capital held by the enterprises. The compensatory allocation of public funds reflects in most part a reshuffling in the way of allocating financial resources, but it should in no way be construed as a total refutation of the practice of noneompensatory financial allocation.