| 对财政本质的再认识 |
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| 引用本文： | 丁作枚,王莉娟.对财政本质的再认识[J].贵阳金筑大学学报,2001(2). |
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| 作者姓名： | 丁作枚 王莉娟 |
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| 作者单位： | 贵阳金筑大学 贵州贵阳 550005 |
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| 摘 要： | 我国对财政本质的传统论述中占主导地位的是“国家分配论”,随着对西方财政理论的研究和借鉴,现在比较具有代表性的观点认为财政是一种公共经济活动。但根据我国社会主义市场经济改革的实践,根据对市场与政府职能的再认识,财政是政府在生产、分配、交换、消费各环节的有计划的经济活动,可简称为“政府经济活动”。
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| 关 键 词： | 财政本质 “国家分配论” “政府经济活动” |
Re-consideration on the Essence of Finance |
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| DING Zuo-mei.Re-consideration on the Essence of Finance[J].Journal of Jinzhu University of Guiyang,2001(2). |
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| Authors: | DING Zuo-mei |
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| Abstract: | The Theory of National Distribution Ieads the role position in our traditional statements on finance essence. In the course of researching and consulting western finance theory, most typical opinions intend to express it as a public economic activity. But, according to our practice of socialist market economic reform and re - consideration on the market and govemmental functions, finance is the planned economic activity that the govemment performs in such links as production, distribution, exchange and consumption, which could be simply called"govemmental economic activity". |
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| Keywords: | the essence of finance the Theory ot National Distribution Govemmental economic activity |
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