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党的十六届三中全会提出了完善社会主义市场经济体制改革的目标、任务和指导思想。财政作为政府宏观调控的重要工具,财政体制作为整个经济体制的重要组成部分,肩负着重大使命。为此,必须以《决定》为指导,在体制完善新阶段不断丰富并创新理财之道。其关键就在于:创造性地坚持运用科学的发展观、改革观和理财观,努力促使财政改革与发展逐步达到良性循环的更高境界。
The Third Plenary Session of the 16th CPC Central Committee put forward the goal, mission and guiding ideology for perfecting the socialist market economic reform. As an important tool of macro-control of the government, the fiscal system, as an important part of the entire economic system, shoulders a major mission. To this end, we must take the “decision” as a guide and continue to enrich and innovate financial management in the new stage of institutional improvement. The key lies in creatively insisting on using the scientific concept of development, the concept of reform and the concept of financial management, and strive to gradually push fiscal reform and development to a higher level of virtuous circle.