我国公共财政的职能特征及职能层次

The Characteristics and Levels of the Functions of the State's Public Finance

本文从经济史和对财政职能比较分析的角度阐述了建立我国公共财政基本框架的历史必然性 ,以及我国公共财政职能的特殊内涵。阐释了作者首次提出的市场配置力概念及其对我国公共财政职能的决定性影响。最后对我国公共财政职能作了层次划分并简要分析了这种划分的客观依据。

The article tends to elaborate,by way of a comparative analysis of the economics history and the functions of finance,on the historical inevitability for the establishment of an infra structural framework of the nations public finance as well as on its special connotations.The author sets forth for the first time the concept that the power of market allocation has a decisive influence over the functions of the nations public finance.In the last part,this article defines the levels of financial functions and the grounds such classification stands on.