建立现代财政制度过程中应处理好的几个重大关系

Several Important Relationships Should be Properly Handled to Establish a Modern Fiscal System

财政制度是关系到个人、企业和国家,中央与地方之间,不同地区之间,不同部门之间的责、权、利关系的重要经济制度。深化财税体制改革,加快建立现代财政制度,关键是从经济和社会发展的全局和大局出发,妥善处理好政府和市场、中央与地方、效率与公平、财政资产负债管理与当期收支管理、重点突破与系统改革等几个重大关系。

The financial system is an important economic system that relates to individuals, enterprises and countries, also deals with the relationships between the central and local goverments and between different regions,and relates to responsibility, power and benefit among different departments. We will deepen reform of the fiscal and taxation systems and accelerate the establishment of modern financial system. The keypoint is to proceed from overall and the general situation of the economic and social development and to properly handle several significant relationships between the government and market, the central and local goverments, efficiency and fairness, financial assets and liabilities management and the current balance of payments management, key breakthrough and system reform, etc.