财政的职能

内容摘要················································P2

一、财政的概念········································ P3

二、财政的职能················································P3

（一）内部职能·················································P3

1、资源配置职能···············································P3

（1）为什么财政具有资源配置的职能·····························P3

（2）资源配置职能的主要内容表现·····························P3

（3）政府配置资源的机制和主要手段···························P4

2、收入分配职能··············································P4

（1）收入分配职能的由来······································P4

（2）在各种不同的财政手段中，实现再分配····················P4

3、经济稳定和发展职能 ········································P4

（1）经济稳定和发展的概念目标 ·································P4

（2）市场经济下需要政府来稳定和发展经济的原因··················P5（3）政府促进经济稳定和发展的政策措施和手段·················P5

（二）外部职能·················································P5

三、财政的作用·················································P6

四、今后财政发展的方向········································P8

五、财政职能的协调配置···························P9

六、财政职能的转变············································P9

（一）转变财政职能是适应市场经济体制的客观要求················P9

（二）财政职能的定位于——“初步建立公共财政的框架············P9

致谢词························································P11

参考文献······················································P12

内 容 摘 要

〔内容摘要〕：财政职能问题是指财政作为一个经济范畴所固有的功能。它所回答的问题是：“财政是干什么的？”或者说“财政应当干什么？”。市场经济下财政的职能较为一致的看法是具有三种职能：资源配置职能、收入分配职能、经济稳定和发展职能。财政是政府的一种经济行为，是履行和实现政府经济职能的手段，所以财政职能就是政府的经济职能，即资源配置职能。在建立社会主义市场经济体制的过程中，财政主要参与国民收入分配，管理好国有资产，运用财政政策调节宏观经济运行，即财政收入分配职能。深化财税体制改革，完善分税制度，加强财税管理，有利于发展经济，振兴国家财政，强化财政宏观调控能力，即财政的经济稳定和发展职能。上层建筑要适应经济基础，所以财政职能的转变也是适应市场经济体制的客观要求，在推进财政体制改革的过程中，需要对财政职能进行正确的定位。

关键词：财政职能  资源配置  收入分配  经济发展和稳定财政职能的协调和转变