search query: @indexterm FINANCIAL THEORY / total: 142
reference: 36 / 142
| Author: | Li, Songsen |
| Title: | Re-understanding of the theoretical basis for financial policy (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1998 : 11, p.14-16 |
| Index terms: | FINANCIAL THEORY FINANCIAL POLICY |
| Language: | chn |
| Abstract: | In socialist community, the theoretical basis of financial policy includes the following items. Firstly, financial distribution in socialist countries relies on state sovereignty. It regards state as its subject and takes general production conditions and living conditions owned by state sovereignty as its materialistic subject. Within the scope of state sovereignty, it participates in the distribution and redistribution of national income which are created in the course of social reproduction in the forms of tax and public expenditure. Secondly, financial distribution in socialist countries takes state as its subject and resorts to the ownership of means of production which is owned by the state sovereignty. |
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