社会主义市场经济条件下政府财政职能的界定

On the Definition of Government Financial Functions Under the Socialist Market Economy

市场机制可以有效实现资源的优化配置，但其自身所固有的局限性决定了需要政府通过财政活动来进行干预和调节。受计划体制的影响，我国目前的财政职能还存在着错位，社会主义市场经济条件下，我国政府的财政职能应界定为：资源配置、收入分配、社会稳定和经济稳定等。

Market system can effectively optimize the allocation ofresources.But because of its own limitations,financial activties of government need to be used to intervene and adjust it.Influenced by the planning economy,there exists adisp;acemcnt at present in the financial functions in China.Under the socialist market economy,the financial functions of our government should be defined as the allocation of resources,the distribution of revenue,and the stablization of the society and economy.