塑造以社会主义市场经济为基础的财政体制

Remoulding a Public Finance System Based on Socialist Market Economy

按照社会主义市场经济理论,深化财政改革主要应从两个方面着手:一方面,要把市场经济机制引入财政体制内部,从而实现财政体制模式由计划经济型向市场经济型的转变;另一方面,财政体制的框架设计要以服从于和服务于社会主义市场经济体制的建立和发展作为出发点及归宿。可以预见,深化财政改革只有围绕这两个方面来展开,才可能取得突破性进展和实质性成功。

The deepening of reforming public finance is to be handled in two spheres in accordance with the theory of socialist maket economy: firstly, to introduce market economic mechanism into public finance system in order to realize the conversion ofsystematic model of public finance from the type of planned economy to that of marketeconomy; on the other hand, the framework of public finance must be subject to andserve to the establishment and development of socialist market economic system. thestart point and result of financial reform. The deepening of reforming public finance hasto be carried out around these two targets. breakthrough and practical success cantherefore be made.