摘要
中西方各阶段财政职能理论都是特定时代的产物,未充分揭示出财政的本质属性。财政职能应当是财政在社会经济活动中所具有的职责和功能,促进经济正义为财政职能之根本职能,其他职能无一不是从这一根本职能的母体中衍生出来的。整个财政职能的结构应当是一个递进的层级系统,并且有一定的逻辑顺序和重点。
Every stage of Chinese and western financial function theories is the product of specified time, and can not fully reveal the essential attribute of finance. Guided by the scientific development concept, this paper attempts to accurately define essential attribute of financial functions, and clarify the concept and scope of the financial functions. Financial functions shall be refered to the financial duties and functions in social economic activities . Promoting economic justice is the fundamental function of public finance, and other functions are derived from this fundamental functions. The structure of fiscal functions shall be a progressive hierarchy system, and has certain logical sequence and emphasis.
出处
《经济与管理研究》
CSSCI
北大核心
2011年第7期116-119,共4页
Research on Economics and Management
关键词
公共财政
财政职能
经济正义
结构
Public Finance
Financial Functions
Economic Justice
Structure
