在现代社会,财政从来就是政府的财政, 是政府行政的物质基础,是为政府履行其职能服务的。所以,财政的职能取决于政府的职能,即一定时期、一定条件下国家财政要干些什么,取决于这一时期政府职能的定位,或者说政府的作用。中外理论界经常争论的所谓“政府干预经济”与“政府不干预经济”、“最高纲领派政府”与“最低纲领派政府”以及“市场失灵”与“政府关灵”等问题,讨论的就是政府 In modern society, finance has always been the government’s fiscal, the material basis of the government’s administration, and the government’s service to fulfill its functions. Therefore, the fiscal function depends on the government’s functions, that is, under certain conditions, what the state finance should do under certain conditions depends on the positioning of the government’s functions during this period, or the role of the government. The so-called “government intervened economy” and “the government does not interfere with the economy”, “the highest-level government” and “the minimalist government” and “the market failure” and “the government closes the spirit”, which are often debated by Chinese and foreign theoretical circles, are discussed government