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本文认为，十一届三中全会以来，“国家分配论”的发展主要体现在两个方面：一是运用马克思主义再生产原理去分析财政分配在社会再生产中的地位和作用，着重研究了分配结构对形成合理的国民经济结构的作用；二是从生产资料所有制这一社会经济结构的主要标志出发，深入研究财政分配与社会经济结构的关系，特别是财政分配对形成新的经济形式的作用。“国家分配论”把分配置于马克思再生产原理四个环节的中介地位，把财政置于生产力与生产关系、上层建筑与经济基础的矛盾运动中，突破了过去那种收、支、平、管的旧体系，形成了一个财政与经济交织，分配关系与生产力相互制约，上层建筑与经济基础相互作用的新的财政学体系。
This paper argues that since the Third Plenary Session of the Eleventh Central Committee, the development of “the theory of state distribution” has mainly manifested in two aspects: First, the use of Marxist principles of reproduction to analyze the status and role of fiscal distribution in social reproduction, focusing on the distribution structure On the formation of a reasonable national economic structure; the second is from the ownership of production means the main symbol of the social and economic structure, in-depth study of the relationship between the financial allocation and social economic structure, especially the role of financial distribution to form a new economic form. The theory of national distribution places the distribution in the intermediary position of the four links of Marx’s reproduction principle and places finance in the contradiction between the productive forces and the relations of production and the superstructure and the economic foundation, The old system formed a new system of fiscal science in which the financial and economic interdependence, the relationship between distribution and the productive forces and the interaction between the superstructure and the economic foundation were formed.