党的十四大确定大力发展社会主义市场经济,提高整个国民经济市场化和外向化的程度,走一条发展速度快、效益高的新路子。由依靠行政指令为主转为依靠市场合理配置资源是一次根本性转变。这对于进一步解放和发展生产力是一种极大的推动。与此同时,对深化财政改革,建立有中国特色的社会主义财政,也提出了新的更高的要求。长期以来,财政的建设与改革,经常为姓 The 14th CPC National Congress determined to vigorously develop the socialist market economy and raise the marketization and outward-oriented level of the entire national economy, taking a new path of rapid development and high efficiency. From relying on administrative instructions to relying on the market to rationally allocate resources is a fundamental change. This is a great impetus to the further emancipation and development of the productive forces. At the same time, new and higher requirements have also been set for deepening the fiscal reform and establishing the socialist finance with Chinese characteristics. For a long time, the financial construction and reform, often for the surname