中国财政学会1989年年会暨第9次全国财政理论讨论会最近在北京召开.这次会议有三项任务:一是总结中国财政学会成立十年来的学术活动,讨论并通过《中国财政学会常务理事会关于十年学术活动的基本总结》;二是评选十年来的学术成果;三是讨论如何贯彻五中全会精神,实现财政经济工作的治理整顿目标和任务。现将主要观点综述如下: -、关于财政的本质、职能和作用问题 The 1989 Annual Meeting of the Chinese Institute of Finance and the 9th National Symposium on Finance were held recently in Beijing with three tasks: First, to summarize the academic activities of the Chinese Institute of Finance over the past decade, discuss and approve the “Executive Director of the China Institute of Finance Will be the basic summary of ten years of academic activities ”; second is the selection of academic achievements over the past decade; third is to discuss how to implement the spirit of the Fifth Plenary Session of the fiscal and economic work to achieve the rectification goals and tasks. The main points are summarized as follows: -, on the nature of the financial, functions and role issues