赵紫阳同志在党的十三大的报告中明确指出:“正确认识我国社会现在所处的历史阶段,是建设有中国特色的社会主义的首要问题,是我们制定和执行正确的路线和政策的根本依据。”建立有中国特色的财政体系和开展财政改革,必须从我国社会主义初级阶段的实际情况出发,制定改革发展战略和一系列的方针政策,才能使财政改革健康地发展。 Comrade Zhao Ziyang clearly pointed out in the report of the 13th National Congress of the CPC: “Correctly understanding the historical stage in which our society now lives is the primary issue of building socialism with Chinese characteristics. It is our first priority to formulate and implement the correct line and policies . ”Establishing a financial system with Chinese characteristics and carrying out fiscal reforms must proceed from the actual situation in the initial stage of our socialism and formulate a strategy for reform and development and a series of guidelines and policies in order to enable the fiscal reforms to develop healthily."