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本文提出,社会主义国家的双重身份和双重职能,决定了国家财政由两个部分即公共财政和国有资产财政组成,它们各自具有不同的具体职能和任务。国家财政预算应区别公共财政的政府经费预算与国有资产财政的国有资产经营预算两部分,分别采取不同的政策。作者认为,这应是适应社会主义市场经济的要求重构财政职能,推动财政步入良性循环的重要转变。
This paper argues that the dual identities and dual functions of the socialist countries determine that state finance is composed of two parts, public finance and state-owned assets finance, each of which has different specific functions and tasks. The state budget should distinguish between the government budget for public finance and the state-owned assets management budget for state-owned assets and finance, and adopt different policies. The author believes that this should be an important change in adapting to the requirements of the socialist market economy to reconstruct the financial functions and push the finance into a virtuous circle.