论财政职能的转变

On the transformation of financial function

在市场经济体制和计划经济体制下财政的职能是完全不同的。我国自建国到一九七九年实行纯计划经济体制,相应财政的职能表述为分配和监督。改革开放后,由于出现了利益的多元化,财政增加了调节的职能。随着改革的深入,我国正式提出了市场经济的概念。市场价值规律在经济运行中发挥越来越重要的作用。西方的财政职能理论——资源配置、收入分配、稳定发展为我国财政改革提供了良好的蓝本和依据。

This paper makes an analysis of the differences in financial function between market economy and planned economy. With the development of China's reforms and opening to the outside world,the function of adjustment has been added to finance as compared with the functions of distribution and supervision in the planned economy. The Western theory of financial function——resourses disposition,incomedistribution and steady development-provides a base for china's reform in finance.