一、社会主义市场经济要求进一步理顺中央财政与地方财政的关系党的十四大报告明确提出,我国经济体制改革的目标是建立社会主义市场经济体制。围绕社会主义市场经济体制的建立,中央与地方财政的关系也应进一步理顺。 (一)政企分开是理顺中央与地方财政关系的前提。 I. Socialist Market Economy Demands that the Relationship between the Central Government and Local Governments be Further Rationalized The report of the party’s fourteenth congress clearly states that the goal of our economic reform is to establish a socialist market economy. Around the establishment of a socialist market economic system, the relationship between the central and local governments should be further straightened out. (A) The separation of government and enterprises is the prerequisite to rationalize the financial relations between the central and local governments.