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研究社会再生产的财政经济方面就可表明:满足社会主义扩大再生产的需要,一方面是靠着拨给国营企业和经济组织的资源,靠着合作社企业和组织的自有资金;另一方面则靠着全国的货币基金。所以,苏维埃的财政是由下列两部分构成的:第一,社会主义企业、组织和经济部门的财务,也就是由有计划地、有组织地生产、分配和利用(用于生产)社会产品的过程所直接构成的货币关系;第二,全国的财政,也就是社会主义国家为了建立和利用全国的货币基金(以便扩大再生产和满足社会主义社会的其他需要)而按计划程序组织的货币关系。
The study of the financial and economic aspects of social reproduction shows that meeting the needs of expanding socialist reproduction depends on the resources allocated to state-owned enterprises and economic organizations, on the self-owned funds of cooperative enterprises and organizations, on the one hand, and on the other hand on National Monetary Fund. Therefore, the fiscal affairs of the Soviets consist of two parts: first, the financial affairs of the socialist enterprises, organizations and economic sectors, that is, the production, distribution and utilization (for the production) of social products in a planned and organized manner Secondly, the national fiscal system, that is, the monetary relations organized by the socialist countries according to a planned procedure in order to establish and make use of the nation’s monetary fund to expand reproduction and meet other needs of the socialist society.