一、我国在全面建设小康社会的过程中存在的难点与重点党的十六大明确指出,新世纪前 20年党和政府的主要工作任务是全面建设小康社会。财政作为国家调控管理宏观经济的重要政策工具,承担着调节社会供需总量、优化经济结构、公平社会分配、稳定经济发展的重任。而全面建设小康社会的过程,也是逐步解决一些重点、难点问题的过程。 I. Difficulties and Key Points in the Process of Building an All-round Well-off Society in an All-round Way The 16th National Congress of the CPC made it clear that the main task for the party and government in the first two decades of the new century is to build an overall well-to-do society. As an important policy tool for the state to regulate and manage macro economy, finance undertakes the important task of regulating the total supply and demand of society, optimizing the economic structure, equitable social distribution and stabilizing economic development. The process of building an overall well-to-do society is also a process of gradually solving some key and difficult issues.