探讨在社会主义市场经济条件下的财政职能,不应简单地看着是对传统职能的摒弃,而应立足于以社会主义市场经济为基础,自觉运用价值规律;立足于更有效地发挥财政在宏观经济运行中的杠杆作用;立足于培育、建立和完善社会主义统一市场体系,着眼于长远的目标进行设计。按照这一思路,在社会主义市场经济条件下,财政职能基本框架如下: To explore the financial functions under the conditions of a socialist market economy should not simply be regarded as discarding traditional functions but should be based on the socialist market economy as the basis for the conscious application of the law of value and based on the more effective Leverage in macroeconomic operations; based on nurturing, establishing and improving a unified socialist market system and focusing on long-term goals for design. According to this idea, under the socialist market economy, the basic framework of the fiscal function is as follows: