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在社会主义市场经济条件下,财政作为国家宏观调控手段之一,从财政宏观调控目标的角度看,财政的职能应该是资源配置职能,收入分配职能和经济稳定职能。如何实现财政的经济稳定职能,是本文所要解答的问题。 经济稳定目标通常是指充分就业、物价稳定和国际收支平衡,要实现经济的稳定增长,关键是要做到社会总供给与社会总需求的平衡。市场经济是竞争经济,其自身存在着一定的盲目性,它不能自动地实现经济稳定的目标,这些目标是政府的责任,也是政府经济政策的基本目标。从财政角度来说,要实现抑制经济周期波动,稳定经济发展目标,主要靠财政的经济稳定职能,具体包括以下两个方面手段。
Under the condition of socialist market economy, finance is one of the macro-control measures of the state. From the perspective of macro-control of the fiscal budget, the fiscal function should be the resource allocation function, the income distribution function and the economic stability function. How to achieve the financial stability of the economy is the problem to be answered in this paper. The goal of economic stability usually refers to full employment, price stability and the balance of payments. To achieve stable economic growth, the key is to strike a balance between the total social supply and the total social demand. Market economy is a competitive economy. It has its own blindness. It can not automatically achieve the goal of economic stability. These goals are the responsibility of the government and the basic goal of the government’s economic policy. From the financial point of view, to achieve the goal of curbing the volatility of the economic cycle and stabilizing economic development, we mainly rely on the financial stability function of the economy, including the following two measures.