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关于社会主义财政的本质问题,是一个国际国内长期争论不休的问题。苏联的政治经济学教科书第三版说:“社会主义社会的财政是在国民经济中有计划地建立和分配货币基金的体系。”这一观点,可算是货币体系说的代表观点。我国经济学界许多同志认为货币体系是个表面
The essence of socialist finance is an issue that has long been debated both at home and abroad. The third edition of the Soviet Union’s textbook on political economy states: “The fiscal socialist society is a system for the planned establishment and distribution of monetary funds in the national economy.” This view can be regarded as the representative point of view of the monetary system. Many comrades in the field of economics in our country think the monetary system is a superficial one