摘要
财政职能是回答政府或其财政部门能做什么或应该做什么的问题,而不是我国部分学者所认为的财政职能自身“是什么”的问题。理论的误区发生在对“职能”“、财政职能”“、政府经济任务”等概念的理解上,同时也表现在对相关内容的概括方面。
：A financial function answers questions like what government or its financial department can or should do, which is different from, what some scholars hold, the nature of financial function.It is likely to have misunderstandings in concepts like ＂function＂, ＂financial function＂ ,and ＂economic tasks of government＂ etc.and also in generalization of relevant contents.
出处
《广东商学院学报》
2007年第1期17-21,共5页
Journal of Guangdong University of Business Studies
关键词
职能
财政职能
政府职能
财政功能
function
financial role
governmental function
financial role
