社会分工视角下的现代财政功能研究

发布时间：2018-04-13 20:52

本文选题：人的需要 + 社会分工　；参考：《财政研究》2015年10期

【摘要】：财政功能的演进与深化是一个动态历史过程。本文遵循逻辑演进的研究方法,按照"人的需要——社会分工——政府——财政——财政功能"的分析路径,揭示了以人的需要为出发点,以社会分工为轴线的财政功能演进与深化的逻辑,认为财政是以人的需要为原动力,推动社会分工的深化,促进政府内部分工的必然结果。人的需要的时代变迁促进社会分工不断深化,决定了财政功能的历史逻辑与时代定位,在此基础上本文系统归集了现代财政理财限政、公平分配、资源配置功能的逻辑与内涵。从财政最基本属性出发的研究具有探索学科创新和重构的重要意义。
[Abstract]:The evolution and deepening of financial function is a dynamic historical process.This paper follows the research method of logical evolution, according to the analysis path of "human needs-social division of labor-government-finance-finance function", and reveals that the starting point is human needs.The logic of the evolvement and deepening of the fiscal function with the social division as the axis holds that finance is the inevitable result of promoting the deepening of the social division of labor and promoting the division of labor within the government by taking the human needs as the motive force.The change of human needs promotes the deepening of social division of labor, which determines the historical logic of financial function and the orientation of the times. On this basis, this paper systematically gathers the logic and connotation of the functions of modern financial management restriction, fair distribution and resource allocation.It is of great significance to explore the innovation and reconstruction of discipline from the basic property of finance.
【作者单位】：山西财经大学;山西金融职业学院;
【分类号】：F810

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