財政的職能

內容摘要················································P2

一、財政的概念········································ P3

二、財政的職能················································P3

（一）內部職能·················································P3

1、資源配置職能···············································P3

（1）為什么財政具有資源配置的職能·····························P3

（2）資源配置職能的主要內容表現·····························P3

（3）政府配置資源的機制和主要手段···························P4

2、收入分配職能··············································P4

（1）收入分配職能的由來······································P4

（2）在各種不同的財政手段中，實現再分配····················P4

3、經濟穩定和發展職能 ········································P4

（1）經濟穩定和發展的概念目標 ·································P4

（2）市場經濟下需要政府來穩定和發展經濟的原因··················P5（3）政府促進經濟穩定和發展的政策措施和手段·················P5

（二）外部職能·················································P5

三、財政的作用·················································P6

四、今后財政發展的方向········································P8

五、財政職能的協調配置···························P9

六、財政職能的轉變············································P9

（一）轉變財政職能是適應市場經濟體制的客觀要求················P9

（二）財政職能的定位于——“初步建立公共財政的框架············P9

致謝詞························································P11

參考文獻······················································P12

內 容 摘 要

〔內容摘要〕：財政職能問題是指財政作為一個經濟范疇所固有的功能。它所回答的問題是：“財政是干什么的？”或者說“財政應當干什么？”。市場經濟下財政的職能較為一致的看法是具有三種職能：資源配置職能、收入分配職能、經濟穩定和發展職能。財政是政府的一種經濟行為，是履行和實現政府經濟職能的手段，所以財政職能就是政府的經濟職能，即資源配置職能。在建立社會主義市場經濟體制的過程中，財政主要參與國民收入分配，管理好國有資產，運用財政政策調節宏觀經濟運行，即財政收入分配職能。深化財稅體制改革，完善分稅制度，加強財稅管理，有利于發展經濟，振興國家財政，強化財政宏觀調控能力，即財政的經濟穩定和發展職能。上層建筑要適應經濟基礎，所以財政職能的轉變也是適應市場經濟體制的客觀要求，在推進財政體制改革的過程中，需要對財政職能進行正確的定位。

關鍵詞：財政職能  資源配置  收入分配  經濟發展和穩定財政職能的協調和轉變