一、财政职能的抽象方法对财政职能的认识涉及到回答“财政干什么”和“怎样干”的问题。“干什么”和“怎样干”的问题取决于对社会经济运行方式的认识。显然,社会主义市场经济体制下的财政职能和传统计划体制下的财政职能是根本不同的。 First, the abstract method of financial functions The understanding of the financial functions involves answering the questions of “what does finance do?” And “how to do it.” The question of what to do and how to do it depend on the understanding of how the society and economy operate. Obviously, the fiscal functions under the socialist market economic system are fundamentally different from those under the traditional planning system.