在建立社会主义市场经济体制过程中,政府的宏观调控职能发生了很大变化,财政作为政府宏观调控的主要手段,其工作重点也有所调整。概括地说,在计划经济向市场经济转轨时期,财政工作的重点要理顺“三个关系”:一是各级政府之间的财政关系(财政管理体制);二是财政与企业之间的经济关系(企业财务管理体制);三是财政与供给单位之间 During the establishment of a socialist market economic system, the macroeconomic regulation and control functions of the government have undergone great changes. As the main means of government macro-control, the fiscal focus has also been adjusted. In a nutshell, during the transition from a planned economy to a market economy, the focus of fiscal work should be to straighten out the “three relations”: First, the financial relations between all levels of government (financial management system); second, the relationship between finance and enterprises Between the economic relations (corporate financial management system); three financial and supply units