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优化财政分配结构,是当前我国财经理论界十分关注、财政实践迫切需要解决的重大问题。改革开放以来, 在我国经济持续快速增长的情况下, 财政收支规模迅速扩大,财政保障能力显著提高；同时,随着经济和社会的转轨与发展进入一个新的关键性历史时期,经济增长方式问题和经济结构性矛盾问题也愈益突出,财政分配结构中存在的问题更为显性化。在新的形势下,认真分析研究财政分配结构问题和加大优化财政分配结构的力度,对于贯彻落实科学发展观,加快公共财政建设步伐,促进经济社会健康发展,具有十分重要的意义。
Optimizing the structure of the financial allocation is a major issue that our country’s financial theory circles are paying close attention to and the financial practice urgently needs to solve. Since the reform and opening up, with the sustained and rapid economic growth in our country, the scale of fiscal revenue and expenditure has expanded rapidly and the financial support capability has been remarkably improved. Meanwhile, as the economic and social transition and development have entered a new crucial historical period, the mode of economic growth The problem of economic structural contradictions and problems are also increasingly prominent, and the problems existing in the fiscal distribution structure are more obvious. Under the new situation, it is of great significance for us to conscientiously study the issue of the structure of the fiscal allocation and to increase the structure of optimizing the fiscal distribution so as to implement the scientific outlook on development, speed up the pace of public financial construction and promote the healthy development of economy and society.