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建立适应社会主义市场经济的财政体制,是市场经济对财政活动市场化在第一层次上的要求,它包括:确定政府职能、规范政府同国有企业的产权关系,建立公共财政制度、建立社会福利保障制度以及现代所得税制度等内容。而正确选择财政收支活动中的市场化手段和非市场化手段,则是市场经济对财政活动市场化在第二层次上的要求。在这一层次上,充分认识财政活动的经济性质,并努力运用市场法则去指导和分析财政活动又是现代财政学发展的方向,其重要的现实意义有:
The establishment of a fiscal system that is adapted to the socialist market economy is a market economy’s demand for the marketization of fiscal activities on the first level. It includes: defining the functions of the government, regulating the property relations between the government and state-owned enterprises, establishing a public financial system and establishing social welfare Security system and the modern income tax system and so on. The correct choice of fiscal revenue and expenditure activities in the market means and non-market means, the market economy on the market-oriented financial activities in the second level requirements. At this level, it is of great importance to fully understand the economic nature of financial activities and make efforts to use market principles to guide and analyze the financial activities in the direction of the development of modern financial science. The important practical significance is: