在当前经济体制改革高潮中,经常碰到这样一个问题,就是按照改革的要求,要放权、要搞活、要放宽,但又要严肃财政纪律。这两者关系如何处理好,对于加快改革和加强法治都有极其重要的意义。在实际工作中,除有些具体问题要根据具体情况加以研究解决外,主要是要解决好认识问题。就是对这个问题的认识要全面,不能偏这边,也不能偏那边。目前,对这个问题往往容易产生两种倾向:一种是对改革中的一切活动,这也扣条条,那也扣本本,一举一动都不能越过现行规定,否则就不行。如有的企业把自有资金用于发展生产,还要层层审查批准,有的生产用品还要专控,等等。另一种认为改革就是放宽,想怎么办就怎么办,否定现行规章制度中的合法性与合理性。如果强调一下规章制度,就以“不支持改革”,“‘左’的影响没有肃清”等帽子来压人,把不执行国家政策和规定,如乱发奖金、实物,乱发津贴、补助,也当作 At the climax of the current economic reform, we often encounter such a problem that we must decentralize our power, invigorate it and relax it, but we must also strictly enforce fiscal discipline in accordance with the requirements of the reform. How to handle the relationship between the two is extremely important for accelerating the reform and strengthening the rule of law. In practical work, except for some specific problems that need to be studied and solved according to specific situations, the main problem is to solve the problems of understanding. That is to say, understanding of this issue should be comprehensive and can not be offset by this side nor can it be offset by that side. At present, there are ten kinds of tendencies that tend to arise on this issue. One is that all activities in the reform are carried out. This is also deducted from the existing rules and regulations. If some enterprises put their own funds for the development of production, but also layers of review and approval, and some production control but also specialized products, and so on. The other thinks that the reform is to relax and what to do if it wants to be done, and to deny the legitimacy and rationality in the current rules and regulations. If we emphasize the rules and regulations, we will press on people with hatred such as “not supporting the reform” and “not eliminating the influence of the ’leftist.” If we fail to implement the national policies and regulations such as random bonuses, in-kind allowances, chaos allowances, subsidies, Also as