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一、社会主义市场经济条件下的财政职能及其内涵建国初期我们搬用苏联财政教科书的“分配职能”与“监督职能”的两职能说。这里讲的“分配”是大分配概念,包括生产要素和劳动成果的分配。1976年,在编写《社会主义财政学》时,我曾把分配职能分解为筹集资金职能与供应资金职能,这是同财政收支运动形式相适应的,也反映了我们中国自古以来财政的“聚财”功能与“用财”功能。1979年,鉴于当时忽视财政调控职能作用,我把原内涵于分配职能中的调节经济功能独立出来,就构成财政的筹集资金、供应资金、调节经济与反映监督四大职能,或称为分配(含筹集资金与供应资金)、调节与监督三大职能。这已成为大家的共识。1986年我和邓力平同志编译美国穆斯格雷夫的《美
I. The Financial Function and Its Connotation under the Condition of Socialist Market Economy In the early days of the founding of our nation, we moved the two functions of “distribution function” and “supervisory function” of the Soviet financial textbooks. The “distribution” mentioned here is the concept of large distribution, including the distribution of factors of production and labor. In 1976, when writing Socialist Finance, I broke down the distribution function into a fund-raising function and a supply-fund function, which is compatible with the fiscal revenue and expenditure movement. It also reflects the financial “ Ju Cai ”function and“ Ju Cai ”function. In 1979, in view of the neglect of the function of fiscal control at the time, I independently regulated the economic functions originally contained in the distribution function and formed the four major functions of raising funds, supplying funds, regulating the economy and supervising the government, Including raising funds and supply of funds), three major functions of regulation and supervision. This has become the consensus of all. In 1986, Comrade Deng Liping complied with the United States Musgrave’s “beauty.”