摘要
经济社会由市场和政府两部分组成。市场经济条件下市场的作用是基础性的 ,但是市场也有缺陷和失灵。政府职能主要在于为市场经济的有效运行创造良好的外部环境 ,政府也可能失灵和失误。市场经济在不同的国家和不同的时期有形式上的差异。中国政府的职能作用因其历史传统、人口和国家规模及经济发展水平的特点而具有独特性。财政是政府行政的经济基础和物质保障 ,具有资源配置、收入分配、稳定经济的功能。必须以市场经济对政府的规范要求来指导政府机构和财政体制改革 ,为社会经济的健康稳定发展服务。
Economic society consists of two parts: government and market. Under Market Economy system, market can play basic role. Meanwhile, there are drawbacks and failures. For the government, the main duty is to create and maintain an ideal external environment in which market economy can operate efficiently and smoothly. Government must play fairly and efficiently its roles including supply of public goods, allocation of resources, re distribution of national revenue, stabilization of society and economy. There are some different market economy patterns in different countries and different times. At present, the role of Chinese government is special because of its history, size of population and land, level of economy development. Public finance is economic base and physical reserve, and it must be unified, authoritative, foresight. China must reform its administration institutes and fiscal system according to normal market economy, so as to solve problems in social economy, to make social economy develop healthily.
