独联体及东欧国家财政体制的转轨是在政局不稳、经济滑坡的严峻形势下进行的。财政收支结构的改变、税制与社会保险制度的改革、国有资产管理部门的建立、财政法律框架的基本到位等, 表明财政职能与作用发生了适应市场经济要求的转变。转轨时期的财政体制具有收入不稳定、税法变动频繁、管理混乱等不稳定、不规范的特征。财政赤字、通货膨胀、国家和企业债务沉重, 财经纪律松弛, 财政处境十分困难。制约经济和社会发展的诸多困难在短期内还难以克服, 经济前景和财政形势不容乐观 The transition of the financial system between the Commonwealth of Independent States and the Eastern European countries was carried out under the severe political instability and the sluggish economy. The change of the fiscal revenue and expenditure structure, the reform of the tax system and social insurance system, the establishment of the State-owned assets management department, and the basic place of the financial legal framework have shown that the financial functions and functions have undergone changes that are required by the market economy. The transitional period of the financial system with unstable income, frequent changes in tax laws, management chaos instability, non-standard features. Fiscal deficits, inflation, heavy state and corporate debt, slack financial and economic discipline and the difficult fiscal situation. Many difficulties that restrict economic and social development can not be overcome in the short term. The economic prospects and the financial situation are not optimistic