振兴国家财政与推进机构改革,是江泽民同志在党的十五大报告中提出的两项跨世纪战略性任务。就其性质而言,两者分属于经济体制改革和政治体制改革两个不同范畴。但在深层次上,彼此却存在着极为密切的内在联系。为使这两大工程在实施运作过程中能够协调发展相互促进,具体分析一下两者的关系是颇有必要的。一、国家财政的现状及振兴国家财政的目标随着改革开放的逐步深化,国家财政也在改革中不断发展。“八五”期间,按照建立社会主义市场经济体制的要求,相继进行了实行由经常性预算和建设性预算构成的复式预算制度,改革企业财务与会计制度等一系列改革。特 The rejuvenation of state finance and the promotion of institutional reform are two of the cross-century strategic tasks put forward by Comrade Jiang Zemin in the report to the 15th National Congress of the Communist Party of China. By their nature, the two belong to two different categories: economic system reform and political system reform. But at a deep level, there is an extremely close internal connection with each other. In order to facilitate the coordinated development of these two major projects during their implementation and operation, it is necessary to analyze the relationship between the two projects in detail. I. The Current Situation of National Finance and the Goal of Rejuvenating National Finance With the gradual deepening of reform and opening up, the national finance has also been continuously developing in the reform. During the “85” period, in accordance with the requirements of establishing a socialist market economic system, a series of reforms have been carried out, such as the implementation of the double budget system consisting of the regular budget and the constructive budget, and the reform of the enterprise finance and accounting system. special