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近年来财政部推出了较大力度的公共财政体制模式的改革,开启了我国财政改革向纵深发展的序幕,也加快了财政改革的步伐。那么,这次财政改革究竟是在原有理论和体制上的修补即改良式的改革,还是对原有理论和体制的变革即革命式的改革?本文从现有理论出发,结合几个重点问题进行分析,最后文章论述阐明了我国的财政改革是对原有体制的革命,而非改良。
In recent years, the Ministry of Finance has introduced a relatively large-scale reform of the public financial system model, opening the prelude to further development of China’s fiscal reform and accelerating the pace of fiscal reform. So, what is the financial reform in the original theory and system of repair that is, reform or reform of the original theory and system of revolutionary reform? This article from the existing theory, combined with several key issues Analysis, the last article discusses the elucidation of our financial reform is the original system of revolution, rather than reform.