“十五”计划纲要指出：“我国已经进入必须通过结构调整才能促进经济发展的阶段”。“要把调整产业结构与调整所有制结构、地区结构、城乡结构结合起来。坚持在发展中推进经济结构调整，在经济结构调整中保持快速发展”。这对于包括财政分配结构调整在内的各项改革和发展，既 The Outline for the 10th Five-year Plan states: “China has entered a stage where economic restructuring must be restructured to promote economic development.” “We must integrate the adjustment of industrial structure with adjustment of the ownership structure, the regional structure and the urban-rural structure, insist on promoting the readjustment of the economic structure and maintaining the rapid development in the economic restructuring.” This is true for all reforms and developments, including the readjustment of the financial distribution structure