社会主义市场经济体制的建立，明确了市场在资源配置中的基础作用，这种市场取向的改革打破了政府直接管理经济的基础条件，割断了政府管理企业，企业靠政府的畸形关系。政府对经济只能是间接调控，间接调控的特点在于通过宏观政策来诱导资源按预期配置，在这种条件下，财政收? The establishment of a socialist market economic system has clearly defined the basic role of the market in resource allocation. This market-oriented reform has broken the basic conditions for the government to directly manage the economy and cut off the malformed relations between the government-run enterprises and the government-run enterprises. The government can only regulate the economy indirectly. The characteristic of indirect regulation lies in guiding the allocation of resources according to the expected macroeconomic policies. Under such conditions,