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改革开放以来,我国经济持续高速增长,但与此同时,财政状况却日趋紧张。究其原因,关键在于我们的理财观念没有彻底摆脱计划经济的束缚,财政职能不健全,财政运行机制不适应市场经济的需要。因此,实现十四届五中全会提出的“振兴国家财政”的目标,必须建立适应社会主义市场经济的财政运行新机制。它应当包括三方面内容:
Since the reform and opening up, China’s economy has enjoyed sustained and rapid growth, but at the same time, the financial situation has become increasingly tense. The reason lies in the fact that our concept of financial management did not completely get rid of the shackles of a planned economy, the fiscal functions were not perfect, and the financial operating mechanism did not meet the needs of a market economy. Therefore, to achieve the goal set forth in the Fifth Plenary Session of the 14th Central Committee, we must establish a new mechanism for the operation of the finance that is suitable for the socialist market economy. It should include three aspects: