Research On Fiscal Function In The Economy Transitional Period Of China

At present, in the course of transition from original highly centralized economy planning system to socialist market economy system, new content and character which arise from China social economy mainly show that market system turn into leading method for recourse distribution, the range and the functional pattern of the government are having a significant change, the character of government show the division of the parallel identities of society administrator and state capital owner. These serious of significant change inevitably lead to the circumstance that the fiscal functions which mainly represent the center of society power show the specialty accordingly.On the base of absorption of precede theory, this paper will talk about the basic theory of finance and fiscal function at first, then introduce the developing course of the function of government and the present situation of China, and then talk about the conception of the government function in the perfect socialist market economy system in the future. At the same time, this paper receives the idea of parallel finance theory in the economy transitional period and in the perfect socialist market economy system, which includes the public finance function and the state capital finance function. At last, this paper will divide the fiscal function into three, which are fundamental function, general function and the special function, and analyze and generate the special function in the period of construction and improvement of socialist market economy system.