在改革开放的三十年中,财政作为国家宏观调控的重要手段之一,针对各个时期国民经济发展的起伏变化,相继选择了不同的财政政策,在保障国民经济平稳持续发展中功不可没。而且,财政政策的调控手段和方式也发生了显著变化,逐渐放弃了以行政 In the thirty years of reform and opening up, as one of the important means of national macro-control, finance has successively chosen different fiscal policies in light of the ups and downs of the national economic development in various periods and has contributed to the steady and sustained development of the national economy. Moreover, significant changes have taken place in the means and methods of regulating the fiscal policy, gradually giving up its administrative