浅论政府行为制约下的财政职能

Fiscal Functions Checked by Government Act

公共财政往往不能理想地发挥应有的职能,它不仅会受到政府行为偏差等因素的影响,而且会因此改变或扭曲其固有的职能。分析、考虑现实财政经济问题,制定财政政策等决不能仅以规范意义上的财政为前提,应以现实中政府行为制约下的财政为起点。应在分析和确定政府行为偏差等因素对财政职能作用影响的基础上,有选择地运用尚能在现实中正常发挥作用的职能。

In real life, public finance doesn＇t work as soundly as what people think it should do. It can be affected by the errors in government act or other factors and thus its functions can change or distort. Analyzing and considering practical financial or economical problems and making financial policies should be based on the real-life finance checked by government act instead of normative finance. Simply separating finance from government act,or treating government and finance as an accurate machine is not good to evaluating the fiscal status and functions and making timely and correct use of the powerful economic leverage. The right way is to selectively use those functions that work well in reality on the basis of analyzing and determining the influence of government act errors and other factors on fiscal functions.