《中共中央关于制定国民经济和社会发展“九五”计划和2010年远景目标的建议》中,明确指出要振兴国家财政,足见振兴财政已成为一项十分紧迫的战略任务。十多年来,我国财政一直陷于捉襟见肘的困境,其成因是多方面的。因此,振兴国家财政不能单纯地从增收减支上找出路,而应当从思想上、经济上、体制上及法纪上多管齐下综合治理。统一思想认识是振兴国家财政的先决条件 In the “CPC Central Committee Proposal on Formulation of National Economic and Social Development,” “95” Plan and 2010 Vision, the CPC Central Committee made it clear that to revitalize state finance shows that the promotion of finance has become a very urgent strategic task. For more than a decade, China’s fiscal administration has been in a dilemma. Its causes are manifold. Therefore, rejuvenating the state finance can not simply find its way out of increasing revenue and reducing expenditures, but should be comprehensively managed in a multi-pronged approach ideologically, economically, institutionally and legally. Unite thinking and understanding is the prerequisite for the revitalization of state finance