关于财政职能理论的反思

中国财政职能理论经历了作用观、功能观和职责观等三个发展阶段。这既与财政职能范畴的特殊性有关,也与财政所处宏观环境及职能实现方式有直接联系。研究财政职能问题应注意职责和功能两个层次,通过纵向分析把握财政的功能,通过横向分析把握财政的职责,使抽象的功能体现为具体的职责,实现职责和功能的统一。西方财政职能理论和中国传统财政职能理论各有得失。一般意义上的财政职能体现为满足社会公共需要,在市场经济条件下则体现为矫正市场失灵。

Reflection on the Theory of Fiscal Function

The theory of fiscal function in China has experienced three stages of development including the stage of effect,function and duty.It is concerned not only with the speciality of the concept of fiscal function,but also with the circumstance and realization method of public finance.Two levels including duty and function should be noticed when studying the fiscal function.We should grasp the function of finance through vertical analysis,and understand the duty through horizontal analysis.In this way,abstract function can be expressed into concrete duty,and the unity of duty and function can be achieved.Both the theory of western fiscal function and the traditional theory of fiscal function in China have merits and shortcomings.Fiscal function in general sense can be regarded as satisfying public needs and making up for market failure under the condition of market economy.