加强财政理论研究努力实现跨世纪的财政振兴●梁尚敏一）党的十五大不仅在一系列重大理论问题上有新的突破，而且对跨世纪的改革和发展，制定了宏伟的蓝图。回顾改革开放近２０年来的历程，特别是联系财政理论与实践的深刻变化，雄辩地证明，在一个经济、科技比较落后的人... Strengthening Fiscal Theoretical Research and Striving to Realize Cross-century Financial Revitalization ● Liang Shangmin First, the 15th CPC National Congress not only made new breakthroughs in a series of major theoretical issues, but also laid a grand blueprint for the cross-century reform and development. Recalling the course of reform and opening up over the past 20 years, especially in connection with the profound changes in the theory and practice of finance, eloquently prove that in an economically and technologically backward people ...