建立规范性财税运行机制强化财税宏观调控

Building up a Normalized Fiscal Mechanism, Strengthening the Adjustment and Control of the Fiscal Macro-regulation

规范性的财税运行机制是保证政府调控行为规范，进而促进市场经济有序发展的前提条件，也是充分发挥财政税收宏观调控作用的关键。我国目前的财税运行机制仍存在许多不规范之处，抑制了财税宏观调控作用的发挥。因此，应对其进行全面梳理、剖析和再造，建立起适应市场经济发展要求的新的财税运行机制。

The normalized fiscal mechanism is the guarantee of normalization of the government behaviour in regulation,and it can promote the development of market economy orderly. It is also akey to bring the fiscal macro-regulation into full play. There exist many nonstandards in our fiscalmechanism,which prohibits the fiscal macro-regulation. Therefore,a new fiscal mechanism shouldbe set up in order to fit the development of market economy.