社会主义市场经济与财政——中国财政改革的历史选择

Optimum Government Intervention under Conditions of Market Economy

建立社会主义市场经济体制.是我国经济改革走向新阶段的显著标志。正确认识国家财政与社会主义市场经济的关系意义重大。建立和发展社会主义市场经济,客观上要求重塑财政理论,转换财政职能,更新理财思路,建立新型财政。

As there are 'functional defects'in market mechanism, the deployment of resourcescannot achieve 'Pareto optimum', therefore government interventions are necessitated.However, the capability of governments to correct the defects of market is limited andgovernments' intervention must be kept in proper degree. It must be pointed out that govern-ment intervention under market economy is essentially different from that under plannedsystem.