最近,中央提出要建立社会主义商品经济新秩序,这既反映了我国改革和建设实践的要求,也给我们财政工作提出了新课题。因为,处于经济基础和上层建筑结合部的财政能否适应商品经济的要求,保持自身的有序状态,对建立社会主义商品经济新秩序有很大影响。党的十一届三中全会以来,我国经济进入了全面改革的新时期。在改革的过程中,财政首当其冲, Recently, the Central Committee proposed that a new order of socialist commodity economy should be established. This not only reflects the requirements of our country’s reform and construction practice, but also puts forward new tasks for our financial work. Because, in the economic base and the superstructure with the financial department can adapt to the requirements of commodity economy, to maintain its own orderly state, the establishment of a new socialist economic order has a great impact. Since the Third Plenary Session of the Eleventh CPC Central Committee, our country’s economy has entered a new era of comprehensive reform. In the process of reform, finance bear the brunt,