中国财政体系:改革迫在眉睫中国政府财政制度的基本框架,是在建国初期仿照前苏联财政管理模式建立的,对应的是计划经济体制。改革开放二十多年以来,国家虽然做了不少适应市场经济环境的调整工作,但是财政制度的本质并没有发生大的变化。现行财政制度的一个突出特点是“重建设” China’s financial system: reform is imminent The basic framework of the Chinese government’s fiscal system was modeled on the former Soviet Union’s fiscal management model in the early days of the founding of the People’s Republic of China, corresponding to a planned economic system. Since the reform and opening up for more than 20 years, although the state has done a lot of adjustment to adapt to the market economy, the nature of the fiscal system has not changed significantly. A prominent feature of the current fiscal system is “rebuilding”