改革开放２０年来，财政改革循序深入，财政政策相机调整，对经济发展和社会进步起到了资金支持和环境优化的作用。财政理论和政策在宏观经济中的地位和作用再次引起理论界和决策部门的关注与重视。为此，财政部财政科学研究所、中国财经报社和经济科学出版社，于１９９８年１ In the 20 years since the reform and opening up, the fiscal reform has been deepened in an orderly manner and the fiscal policy camera has played a role in financial support and environmental optimization for economic development and social progress. The status and role of fiscal theory and policy in the macroeconomy once again arouse the attention and emphasis of theorists and decision-making departments. To this end, the Ministry of Finance Institute of Finance, China’s financial newspaper and Economic Science Press, in 1998 1