基于公共财政论谈国家分配论的一般性

公共财政论只是国家分配论发展到市场经济条件下的一种基于其特定财政现象和特征的更贴切的表述方式,只能解释市场经济条件下的财政规律。但只有国家分配论能够合理解释不同社会经济形态下的财政现象、本质。而在其他经济条件下国家分配论又可以有其他更贴切的表述方式,如家计财政、生产建设财政等,但其理论内核都脱不了国家分配论的巢臼。因此,国家分配论较公共财政论而言,更具一般性,是更符合一般性经济规律的理论。我们应在结合中国国情的基础上借鉴公共财政论有利于社会主义市场经济发展的部分,不断丰富和发展国家分配论。

The Theory of Public Finance is just a more appropriate expression of the State Distribution Theory,which base on the market economy＇s specially financial phenomena and characters and explain the financial law of the market economy.But only the State Distribution Theory can explain the financial phenomena and essence of different economy modality.Whereas,State Distribution Theory has else expression in other economic modality,such as Household Finance,Production and Construction Finance,but their kernel is the same as the State Distribution Theory.Therefore,compared with the Theory of Public Finance,the State Distribution Theory is more universal and more accordant with economic law.Basing on the situation of China,we should take the Theory of Public Finance＇s advantageous aspect for socialism as reference,enriching and expanding the State Distribution Theory constantly.