财政作为国家进行宏观调控的重要手段,其调控最终体现在实行什么样的财政体制及建立何种相应的财政运行机制上面。在市场经济体制条件下,财政应转换过去在计划经济体制下形成的职能,进一步深化财政体制改革。一、现行财政体制存在的问题实行了多年的财政包干体制,虽然调动了地方财政的积极性,但它的缺陷也日益暴露出来。一是中央财政的收入过份依赖地方上交,而地方财政上解的收入又被各种包干形式包死,致使收入增 As an important means of macroeconomic regulation and control by the state, the regulation and control of finance ultimately manifests itself in what kind of fiscal system and corresponding fiscal operation mechanism is established. Under the conditions of a market economy, finance should transform the functions formed in the planned economy in the past and further deepen the reform of the financial system. First, the problems existing in the existing financial system A multi-year system of fiscal reform has been implemented. Although it has mobilized the enthusiasm of local finance, its shortcomings have also become increasingly exposed. First, the revenue of the central government is overly dependent on the places handed over, and the revenues from the local fiscal settlements have been crated by various forms of contract-making, resulting in increased incomes