二、实现经济增长方式的根本转变是振兴财政的重要基础振兴财政是当前我国财政进一步发展过程中所面临的一项重要任务。最近一个时期,不少人就如何振兴财政问题提出了对策措施。一种观点认为,振兴财政的关键,应从调整政府职能和财政职能入手。使被肢解的和被弱化的财政职能得以恢复、健全和到位:另一种看法 Second, to realize the fundamental transformation of the mode of economic growth is an important foundation for the revitalization of finance. To revitalize finance is an important task facing the further development of our country’s finance. In the recent period, many people put forward countermeasures on how to revitalize the fiscal issue. A view that the key to revitalize the fiscal should start with the adjustment of government functions and financial functions. Rehabilitate, improve and put in place the dismembered and weakened fiscal function: another way of thinking