党的十四届五中全会提出了振兴国家财政的任务后,在全国上下、社会各界,特别是财政部门引起了强烈反响。一时之间,人们争相谈论财政困难,谈振兴财政的思路,如要深化财税改革,壮大国家财力,强化财政职能,规范财税管理,健全财政法制,等等。这些无疑都是振兴财政所必须做的。但也不难发现,这些思路基本是就财政本身谈振兴财政。笔者认为,财政问题归根到底是经济问题,振兴财政是一个涉及经济发展全局的系统工程,就财政谈财政无法实现财政的振兴。因此,必须把振兴财政放 After the Fifth Plenary Session of the 14th Central Committee of the Communist Party put forward the task of rejuvenating the state finance, it has aroused strong repercussions all over the country, all walks of life, especially the financial sector. For a time, people are scrambling to talk about financial difficulties and talk about the idea of ​​rejuvenating finance. We should deepen fiscal and tax reforms, strengthen state financial resources, strengthen fiscal functions, standardize fiscal and taxation management, and improve the financial and legal systems. These are undoubtedly all necessary steps to rejuvenate the treasury. However, it is not hard to find that these ideas are basically about rejuvenating finance in terms of finance itself. The author believes that the financial problems are, in the final analysis, economic issues. To revitalize finance is a systematic project involving the overall economic development and it is impossible to achieve financial rejuvenation in terms of finance. Therefore, we must put the revitalization of the financial release