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党的十五大强调,我国还处于社会主义初级阶段。坚持这个科学论断,是完成我们面临的各种艰巨任务、解决当前存在的各种矛盾、统一人们认识的迫切需要。认真学习十五大精神,正确认识社会主义初级阶段财政的基本特征,对于抓住机遇、开拓进取、振兴财政,使财政工作能够更好地为社会主义初级阶段的经济建设和各项社会事业发展服务是十分必要的。一、社会主义初级阶段的财政,是建立在以公有制为主体、多种所有制经济共同发展基础上的社会主义财政党的十五大报告明确指出:“公有制为主体、多种所有制经济共同发展,是我国社会主义初级阶段的一项基本经济制度。”这种多种所有制经济共同
The 15th CPC National Congress emphasized that our country is still in the initial stage of socialism. To uphold this scientific thesis is the urgent task of accomplishing the various arduous tasks we face, resolving various existing contradictions and unifying people’s understanding. To earnestly study the spirit of the 15th Party Congress and correctly understand the basic characteristics of finance in the initial stage of socialism, we should seize the opportunity to forge ahead so as to revitalize finance so that financial work can better serve the economic construction and various social undertakings in the primary stage of socialism Service is very necessary. First, the finance in the primary stage of socialism is a report of the 15th National Congress of the Socialist Financial Party, which is based on the common development of public ownership and ownership of various forms of ownership. It clearly states: “The public ownership is the mainstay and the common development of various ownership and ownership sectors Is a basic economic system in the initial stage of socialism in our country. ”" This multi-ownership economy is common