财政的经营管理职能,是由它在社会再生产四大环节中所处的地位决定的.1985年,中央领导同志就指出,财政部门要成为国家的“经营管理部”.这不仅提出了财政部门“转轨变型”的战略任务,也明确了财政工作的努力方向.随着改革的深入和形势的变化,财政的若干职能已经逐步分解到建设银行、国有资产管理和审计监督等部门,在这种情况下,迫切需要财政部门从宏观上强化自己的经营管理功能,从更高的层次发挥自己的职能作用.为了正确认识、尽快完成这一转变,有必要对财政的经营管理功能 The fiscal management function is determined by its position in the four major links of social reproduction. In 1985, the central leading comrades pointed out that the financial department should become the state’s “management and administration department.” This not only proposed With the deepening of the reform and changes in the situation, certain functions of the financial sector have been gradually decomposed into departments such as the Construction Bank, state-owned assets management and auditing and supervision departments Under such circumstances, it is urgent for the finance department to strengthen its own management function macroscopically and to exert its own functions and functions from a higher level.In order to correctly understand and complete this transition as soon as possible, it is necessary to make a careful analysis on the management and operation functions of the finance