本文认为,14年来,我国财政职能从多方面作出了调整,与市场化改革的趋向保持了衔接,对推动整个国家的改革开放和经济发展,起到了十分重要的作用。与建立社会主义市场经济体制的要求相比,当前财政职能还有许多不相适应的地方,如理财领域还比较狭隘、分配形式还不够规范、微观事务管得过多过细等等。在向市场经济体制转变的过程中,财政作为政府最重要的宏观调控部门之一,其职能作用必须进一步强化。为此,加快财政职能的转换显得十分迫切。本文在实证分析的基础上,对如何转变和强化财政职能提出了基本思路。 This paper argues that in the past 14 years, the fiscal function of our country has been adjusted in many aspects and has kept in line with the trend of marketization reform. It has played an important role in promoting the reform, opening up and economic development of the entire country. Compared with the requirements of establishing a socialist market economic system, there are still many places that are incompatible with the present fiscal functions. For example, the financial administration is still relatively narrow, the forms of distribution are not standardized, the oversight of microscopic matters is excessive, and so on. In the process of changing to a market economy, as one of the most important macro-control departments of the government, fiscal functions must be further strengthened. For this reason, it is urgent to speed up the conversion of financial functions. On the basis of empirical analysis, this paper puts forward the basic ideas on how to transform and strengthen the financial functions.