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从总体情况看,中央财政系统的机构改革基本上是成功的,职能做了较大调整,机关运转效率一定程度上有所提高。下一步是地方机构的改革问题。从短期看难点是人员的精简和安置问题,长远来看,难点在于能否真正消除旧体制的惯性,把财政职能调整到适应社会主义市场经济需要的轨道上来。在某种程度上讲,这是机构改革能否成功的一个关键。
From an overall perspective, the institutional reform in the central financial system has basically been successful. The functions have been greatly adjusted, and the operational efficiency of the organs has been somewhat improved. The next step is the reform of local institutions. In the short run, the difficulty is the streamlining and resettlement of personnel. In the long run, the difficulty lies in the ability to truly eliminate the inertia of the old system and to adjust the fiscal function to the needs of a socialist market economy. To a certain extent, this is a key to the success of the institutional reform.