现代市场经济社会的财政职能

随着社会经济总量增加和剩余价值率的提高,社会公共需要的范围将不断扩大,要求满足的程度也将不断提高,相应地,财政职能也随之增加.目前我国已进入现代市场经济社会,本文不赞同流行的将财政职能表述为资源配置职能、分配职能、监督职能的提法,提出并阐述了财政的四大具体职能:(1)提供原生意义上的公共产品和服务;(2)调节收入分配和实行社会保障;(3)纠正外部不经济(负的外部效应)和促进广义效率的提高;(4)调节经济和促进经济发展.

Fiscal Functionin Modern Market Economy

Fiscal function can be simply summarized as collecting a part of surplus from social product to meet public needs of the society.This is both the appearance and nature of public finance.The connotation of fiscal func- tion is relatively stable while its extension is evolving;as the scale of economy and surplus grows,the scope of public needs will extend,fiscal function will expend.This paper challenges the popular view that fiscal func- tion consists of four categories,i.e.the provision of public goods and service in traditional sense,readjusting income distribution and the providing social insurance,rectifying negative externality and the improving gener- alized efficiency,regulating the economy and promoting economic development.