总体上来讲,安徽省三个试点县的公共财政支出改革,取得了明显的成效,其中的一些经验是很宝贵的。归纳起来,有以下三个方面的成效和积极意义。 一是正确的方向,可喜的探索。 改革开放以来,我国的财政长期存在四大困扰:第一,经济发展迅速和财政困难态势不减的困扰。经济发展很快,但财政的困难在加剧,收支矛盾突出。第二,社会主义市场经济对财政工作的要求越来越高,但财政职能的异化,财政调控职能的弱化十分突出。随着社会主义市场经济的发展,社会对财政的要求很高,要保“吃饭”,保建设,还要发挥财政的宏观控制作用,弥补市场的缺陷,但财政职能却不断弱化。第三, Overall, the reform of public expenditures for the three pilot counties in Anhui Province has achieved remarkable results, some of which are invaluable. To sum up, there are three aspects of effectiveness and positive significance. First, the right direction, gratifying exploration. Since the reform and opening up, there have been four major troubles in our fiscal system for a long time: First, the rapid economic development and the mounting financial difficulties have plagued the country. Economic development is fast, but the financial difficulties are aggravating and conflicts between income and expenditure are prominent. Second, the requirements of the socialist market economy for the work of finance are getting higher and higher. However, the alienation of the fiscal functions and the weakening of the functions of the financial regulation and control are prominent. With the development of the socialist market economy, the social demands for finance are high. We must safeguard “eating” and protecting construction while giving play to the macro-control role of finance to make up for the market’s deficiencies. However, the fiscal functions are constantly being weakened. third,