为了与党中央确立的实行社会主义市场经济体制的目标相适应,1994年全国统一实行了分税制财政体制,同时,全面改革了工商税制。上述改革为建立市场经济体制创造了初步条件。但是,目前财政管理模式中,仍然存在一些计划经济时期的做法,不符合 In 1994, in line with the goal set by the Central Party Committee of implementing the socialist market economic system, the tax-sharing fiscal system was uniformly implemented at the country level and at the same time an overall reform of the industrial and commercial tax system was carried out. The above reforms have created initial conditions for establishing a market economy system. However, in the current fiscal management mode, there are still some planned economy periods that do not conform to