在传统的财政理论中,财政主要包括分配、调节、监督三大职能。在计划经济条件下,这三大职能为国家的经济建设和各项社会公共事业的发展起到了巨大的作用。党的十四大明确提出,我国的经济体制将由计划经济向社会主义市场经济过渡,从而带来的是人 In the traditional financial theory, finance mainly includes three functions of distribution, regulation and supervision. Under the conditions of a planned economy, these three major functions have played a tremendous role in the country’s economic construction and in the development of various social and public utilities. The 14th National Congress of the CPC made it clear that the economic system in our country will be transformed from a planned economy to a socialist market economy and will result in a