摘要
对于国家财政履行社会化分配职能,作者持国家分配论观点;对现行预算分配,提出了完善的意见;还认为预算外分配,是要进一步发展和完善的社会化分配的次直接形式,最后提出通过财政分配调控和引导其他分配,发挥财政的作用,加强财政政策的指导作用。
The author upholds the viewpoint of state allocation that state public finance should fulfill its socialized allocation function and made perfect opinions for budget allocation. He also considers it is necessary to further improve the sub-direct form ofsocialized-form allocation. He concludes that public finance can augment its function ofdirection,strengthening the directive function of financial policies through the regulationand control of public finance allocation and guiding other allocation.
出处
《经济学家》
CSSCI
北大核心
1993年第5期40-47,共8页
Economist