| 1. | Rethinking about fiscal function : a discussion with prof . yang canming
兼与杨灿明教授商榷 |
| 2. | It redefines the fiscal functions of our public finance after analyzing the western public finance theories and studying the current economic features of our country
本文通过对西方公共财政理论的研究，结合我国现阶段的经济特点，对我国公共财政的财政职能进行了重新界定。 |
| 3. | But under the condition of planned economy , to meet the special needs , the four banks have taken the form of state - owned property right and acted as the fiscal function of government
而在计划经济条件下，为符合当时特定的历史需要，四家银行采取国有独资的产权形式，充当政府财政职能。 |
| 4. | The practice of reform and opening up indicates , the fiscal functions under the planned economy system have already not accorded with the intrinsic requirement of the development of market economy
改革开放的实践表明，我国在长期的计划经济体制中形成的财政职能，已不适应市场经济发展的内在要求。 |
| 5. | Then it is of great significance studying the fiscal functions of public finance in china , which optimizes the structure of financial expenditure , strengthens the fiscal macro - regulation and control , and promotes the development of social economy
研究公共财政职能，正确把握政府与市场的关系，对优化财政支出结构，增强财政的宏观调控能力，更好地推进社会经济的稳步发展具有十分重要的指导意义。 |
| 6. | This thesis first studies the evolution course of our fiscal functions , brings up that with the development of market economy , fiscal functions should change to " function idea " in accordance with public finance , and determine the intension of fiscal functions
本文首先研究我国财政职能的演变历程，指出随着市场经济的发展，财政职能逐步向与公共财政相适应的财政“职责观”转变，并对财政职能的内涵进行了界定。 |
| 7. | The action of formulary standard treasurer that the demand that the accountant monitors is according to law , monitor the economic activity of the unit through fiscal function action , make sure accountant data is true , complete , strengthen economic management and financial management , uphold economic order
会计监督的要求就是依照法律的规定规范会计行为，通过会计的职能作用监督单位的经济活动，保证会计资料真实、完整，加强经济治理和财务治理，维护经济秩序。 |
| 8. | Fiscal function inherently belongs to a government and should change accordingly with the change of governmental function . the fiscal expenditure structure of a government embodies its fiscal function . therefore , it ' s the first step to clarify the fiscal policy objective and properly define the fundamental content of the fiscal function
财政职能是政府活动所固有的经济活动，随着政府职能的转变，与其相适应的财政职能也应该转变，一个国家财政支出结构是其财政职能的具体体现，因此，要研究财政支出结构，首先必须弄清政府在一定时期的财政政策目标取向，合理界定财政职能的基本内容。 |
| 9. | The thesis consists of four parts : the first part : theoretic analysis of government roles in higher education . based on the schools of public goods and fiscal function , the author analyzes the reasons , areas and ability of government roles in the field of higher education , and analyzes the models government could choose to affect higher education at last
文章分为四部分：第一部分高等教育领域政府作用的理论分析以公共产品论、财政职能论为基础，分析了政府作用于高等教育领域的原内容提要因、领域和能力，最后分析了政府干预高等教育的模式选择。 |
