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社会主义市场经济的建立与运行,实际上都离不开政府的宏观调控与行政引导,在这方面,国家财政充当着十分重要的角色。纵观市场经济发达的国家,无论是西方传统的发达资本主义国家,还是在工业化经济起飞创造了奇迹的日本、韩国等,财政在宏观经济调控与管理过程中均处于核心地位。以法国为例,在政府行政管理公职人员中,财政经济部及其派出机构的工作人员就占10％,并统一制定实施财政、税收、金融、就业、工资、社会保障和对外经济关系的政策法规和管理职能。这为政府对宏观经济的有效管理和高效率运作提供了制
In fact, the establishment and operation of the socialist market economy can not be separated from the government’s macro-control and administration guidance. In this regard, state finance plays a very important role. Looking at countries with developed market economies, both the developed western capitalist developed capitalist countries and Japan and South Korea, which have won miracles in industrialized economies, finance plays a central role in macroeconomic regulation and management. In the case of France, among the public administrations of government, 10% are staff members of the Ministry of Finance and Economy and its agencies, and a unified policy is formulated for the implementation of the fiscal, taxation, finance, employment, wages, social security and foreign economic relations Regulatory and regulatory functions. This provided the system for the government to effectively manage the macro-economy and operate efficiently