论新财政分配体系李乃洁，孙毅，张荣生（一）传统的财政理论认为．财政分配的对象就是国民收入，也有的说是社会剩余产品价值。我们认为．新的形势下再继续拘泥于国民收入的分配，不仅难以指导财政实践，对深化财政改革十分不利，而且在理论上过分强调财政收入的国民收入... On the new financial distribution system Li Naijie, Sun Yi, Zhang Rongsheng (A) the traditional financial theory that. The object of financial allocation is the national income, and some say the value of social surplus products. We believe. Under the new situation, we will continue to stick to the distribution of national income, which will not only make it difficult to guide the practice of finance, but also detract from the deepening of the fiscal reform, and in theory overemphasize the national income from fiscal revenue.