浅论社会主义市场经济下财政理论的创新和发展

建立和完善社会主义市场经济体制,不仅要求改革财政体制和运行机制,而且也迫切需要更新财政理论。文章认为,在社会主义市场经济体制下,财政是国家配置资源的基本方式,是提高社会主义公共福利水平的基本途径;是社会经济持续快速健康发展的基本保证;是兼顾公平和效率的基本条件。

Financial Theories in Socialist Market Economy: Innovation and Development

Establishing and perfecting socialist market economy requires not only reform of financial system and operation mechanism, but also the urgent innovation of financial theories. In socialist market economy, finance is fundamental for our state to distribute resources, promote public welfare standards, make certain of the continual, fast and healthy development of social economy, and take consideration of both efficiency and fairness.