财政部财科所何盛明教授撰文认为,我国财政目前的困境与改革以来对市场经济条件下财政职能缺乏战略定位有关。30年代以来在凯恩斯主义基础上形成的现代财政理论,否定了传统的“健全财政”理财方针,在强化政府作用的同时,强调财政在资源配置、收入分配和经济 Professor He Shengming, a professor of finance at the Ministry of Finance, argues that the current dilemma of China’s finance is related to the lack of strategic positioning of the fiscal function under the conditions of a market economy since the reform began. The modern fiscal theory formed on the basis of Keynesianism since the 1930s has denied the traditional “sound fiscal” policy of financial management. While strengthening the role of the government, it emphasizes that fiscal allocation of resources, income distribution and economy