论文部分内容阅读
一关于财政本质问题,建国以来,财政学界曾有过许多观点,诸如:“经济行为论”、“货币关系论”、“价值分配论”、“国家分配论”、“资金运动论”、“共同需要论”、“剩余价值分配论”以及“社会再生产决定论”等等.而其中以“国家分配论”为主流,已为先后出版的高等财经院校《财政学》试用教材所采纳.“国家分配论”高度地概括了财政现象的共性,最深刻地反映了财政与国家、财政与经济的本质联系,科学地阐明了财政在上
As for the nature of finance, since the founding of the People’s Republic of China, there have been many views in the financial circles such as “Theory of Economic Behavior”, “Theory of Monetary Relations”, “Theory of Value Distribution”, “Theory of State Distribution” , “Capital Movement Theory”, “Common Needs Theory”, “Residual Value Distribution Theory” and “Social Reproduction Determinism Theory”, etc. Among them, “State Distribution Theory” Has been adopted for the trial teaching of “finance” which is successively published in higher finance and economics colleges and universities. “The” theory of state distribution "highly summarizes the commonness of financial phenomena and most profoundly reflects the essential relationship between finance and state, finance and economy, Scientifically elucidated the financial in the last