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根据建立现代财政制度的改革目标，我国将在预算管理、税收制度、政府事权与支出责任匹配等方面推出一系列重大举措。相应地，政府和人大之间、财政部门和支出部门之间、上下级政府之间的关系也会发生深刻变革。财税体制改革必然是一个螺旋式上升的渐进过程，在推进财税体制改革的进程中，既要重视制度重构，更要重视组织能力建设。","According to the established objectives of the reform of the mode financial system,China will launch a series of major initiatives in the budget management,tax system,govement powers, spending responsibilities matching,etc. Correspondingly,it will change profoundly between the gov-ement and the people’s congress(NPC),between the ministry of finance and govement spend-ing,and among departments. The fiscal and taxation system reform must be a gradual process of spi-ral. In the course of the fiscal and taxation system reform,we not only should attach great importance to the institutional reconstruction,but also the construction organization ability.