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一、传统的财政分配理论遇到的挑战随着改革开放大潮的迅猛冲击和发展,人们对社会主义再生产认识的不断深化,传统的思想观念和理论研究,受到了前所未有的触动,社会主义财政分配理论也遇到了来自实际发展的种种挑战.一是经济越发展,财政越困难;二是分配越改革,调控越乏力;三是财政越放权,分配格局反而越不合理地倾斜,分配渠道更加无序化;四是机制越转换,深层次隐患愈暴露,不少突出的矛盾累积成灾.这些都表明财政分配在反作用于社会主义商品经济方面,理论落后于实际,再加上种种指导思想的束缚,不仅使改革开放迈不开新的步伐,而且使旧的体制难于打破,新的体制无法真正建立和运行.可以说,社会主义财政分配的若干基本理论,同计划和市场关系的理论一样,需要按照已经改变了的实际及其经验积累,重新思考,进一步理顺.
I. The Challenges Encountered by the Traditional Theory of Fiscal Distribution Along with the rapid impact and development of the tide of reform and opening up, people’s understanding of the socialist reproduction has been constantly deepened. The traditional ideas, concepts and theoretical studies have been hitherto unknown and the fiscal allocation of socialism Theories also encounter various challenges arising from actual development. First, the more developed the economy, the more difficult it is for finance. The second is that the more we allocate reform, the more weaker our regulation and control. The third is that the more power is allocated to finance, the more irrational the distribution is and the more distribution channels are available. Fourth, the more the mechanism is transformed, the deeper the hidden dangers are exposed, and many prominent contradictions accumulate in disaster, all of which show that the fiscal allocation is counterproductive to the socialist commodity economy and its theory is lagging behind reality, combined with various guiding ideologies Not only can the reform and opening up step on the verge of breaking new ground but also make the old system difficult to break and the new system can not really be established and run.We can say that a number of basic theories concerning the allocation of social finance are the same as the theory of planning and market relations , Need to be reconsidered and further sorted according to the reality that has been changed and its experience.