国家职能观 财政职能及财政支出范围的理论选择（The theory of national function view, financial function and financial expenditure range）.doc

国家职能观 财政职能及财政支出范围的理论选择（The theory of national function view, financial function and financial expenditure range） The theory of national function view, financial function and financial expenditure range The theoretical choice of national function view, financial function and fiscal expenditure range 2008-12-20 15:15:24 Fiscal expenditure is closely related to fiscal function, and expenditure must serve the realization of financial function. While the financial function and originated from the state functions, countries have what function, it should be through the financial revenue and expenditure activities implemented so that different views on the function and scope of fiscal expenditure fiscal theory, mostly because there are different views on the state functions caused by. The At present, the two most influential theories of Chinas finance are state distribution theory and public finance theory. Analysis of two kinds of implication theory of state functions, and their respective functions from the national perspective, discusses the financial function and financial expenditure range, and then combined with the actual China, make theoretical choice under the condition of socialist market economy China financial function and the expenditure scope, has both theoretical and practical significance. X x A choice in the view of state functions (a) two different countries in view of the functions of the The theory of state distribution -- from financial essence to finance. The authors statement of the nature of finance is different, but generally speaking, the nature of finance is the distribution relation taking the state as the main body. Its main feature is to emphasize the class character of the country and the countrys leading role in economic society through fiscal distribution. For example, Xu Yi and Chen Baosen finance, the common expression is finance is the specific ruling class in order to maintain the national strengthen its superstructure, consolidate and d