从国家职能看我国财政支出的取向

Looking into the Orientation of China's Fiscal Expenditure from the National Function

财政支出与国家职能、财政职能有着密切的因果关系,正确理解和分析我国主流的的两大财政理论——"国家分配论"与"公共财政论"中关于国家职能和财政职能的论述能为解决我国财政支出结构调整问题提供指导,本文结合中西的有关理论并结合我国国情,提出财政支出结构应反映国家在社会发展的不同阶段所肩负的职能,根据社会发展水平的变化而进行相应的调整。

Fiscal expenditure has close causality with the national function and financial function. A correct understanding and analysis of our country＇s two mainstream fiscal theories, ＂State Distribution Theory＂ and ＂public finance theory＂, in which national and fiscal functions are discoursed upon, can help to guide the regulating of the national fiscal expenditure structure. Based on the relevant theories in the west and at home and the concrete financial conditions of China, this paper puts forward the argument that fiscal expenditure structure should mirror the different functions that a state shoulders in different phases of social development, and that the functions should be regulated in accordance with changes of social developmental levels.