今年3月份召开的全国人大、政协会议,突出了中央政治局会议确立的我国当前经济生活中改革开放的主题,要求全国上下进一步解放思想,把握当前国际国内的有利形势,不失时机地推进改革,扩大开放。财政改革既是整个经济体制改革的重要组成部分,又是其他各项改革的前提和保证。时至今日,财政改革一直 The NPC and CPPCC sessions held in March this year highlighted the theme of reform and opening up in China’s current economic life as established by the Political Bureau of the Central Committee. They called for the entire country to further emancipate the mind and seize the current favorable situation both at home and abroad, seize the opportunity to promote reforms and expand open. Financial reform is not only an important part of the entire economic reform but also a precondition and guarantee for other reforms. Until now, the fiscal reform has been