营造和谐的广东,必然要求更加公开、透明、民主的政治环境,更加协调的利益关系,更合理公平的资源分配,更加活跃、健全、规范的市场经济环境和文化环境。而这一切,有赖于体制这一“软环境”的助推。2004年的广东,各领域的体制建设都在改革、创新的探索中稳步前行,本文撷其二、三个亮点,以期管中窥豹。财政体制:从阳光财政到绩效评价今年的省十届人大三次会议期间,继去年的“阳光财政”之后,财政“绩效评价”成了代表及舆论热议的焦点。从上届省人代会上提出,到今年财政报告中显示的初见成效,广东 Creating a harmonious Guangdong necessarily requires a more open, transparent and democratic political environment, a more coordinated interest relations, a more rational and equitable distribution of resources, a more vigorous, sound and standardized market economy environment and a cultural environment. All this depends on the “soft environment” of the system as a boost. In 2004, in Guangdong, system construction in all fields proceeded steadily in the course of reform and innovation exploration. This article picks up two or three bright spots in the hope of keeping a clear eye on the issue. Fiscal System: From Sunshine Finance to Performance Evaluation This year’s Third Session of the Tenth National People’s Congress, following the “Sunshine Finance” of last year, the fiscal “performance evaluation ” has become the hot topic of discussion and public opinion. From the previous Provincial People’s Congress put forward to this year’s financial report showed initial success, Guangdong