我国目前正处于一个特殊的历史时期，即由传统的计划经济体制向社会主义市场经济体制逐步转轨、过渡的关键阶段，我们权且称其为转轨时期的市场经济。面对变化了的政治经济形势与变革中的政府，财政政策在作用范围、作用目标及手段的选择上都应有一个较大的变化。一、财政政策 At present, our country is in a special historical period, that is, from the traditional planned economic system to the gradual transition of the socialist market economic system. At the crucial stage of the transition, we call it the market economy in the transitional period. In the face of the changed political and economic situation and the changing government and fiscal policies, there should be a major change in the scope of their functions, their role and the choice of their means. First, fiscal policy