深圳财政已经实现了由供给型向经营管理型的历史转变。当前,为适应深圳特区的战略转变和全国改革的形势,必须深化财政改革,建立相对独立的特区财政。一、深圳财政改革的迫切性与优越条件目前,深圳特区正面临着重要的战略转变,这就是“要从‘六五’时期的铺摊子、打基础,转到抓生产、上水平、求效益方面来”,即由特区初创阶段转变到特区发展阶段,建立一 Shenzhen Finance has realized the historical transformation from supply-oriented to management-oriented. At present, in order to adapt to the strategic transformation of the Shenzhen Special Economic Zone and the situation of the nationwide reform, we must deepen fiscal reform and establish a relatively independent fiscal system in the SAR. First, the Urgency and Superiority of Shenzhen’s Financial Reform At present, the Shenzhen Special Administrative Region is facing an important strategic change. This is “from the time of the 6th Five-Year Plan, laying the foundation for shifting production to the upper level and seeking efficiency Aspects ”, that is, from the start-up phase of the SAR to the stage of development of the SAR and the establishment of one