在“全面、协调、可持续的科学发展观”的指引下实现“经济社会和人的全面发展”是我们党“执政兴国的第一要务”。国家财政作为市场经济条件下国家实施宏观调控的主要杠杆,很大程度上体现着国家在特定时期的经济意图与发展方向。因此,国家职能既直接决定财政职能作用的发挥程度与侧重方向,又在一定程度上受到财政工作开展情况的反向影响与制约。这一点在思 Achieving “economic, social and people’s all-round development” under the guidance of “a comprehensive, coordinated and sustainable scientific concept of development” is our party’s “top priority for governing and rejuvenating the country.” As the main lever of national macroeconomic regulation and control under the condition of market economy, state finance embodies to a great extent the country’s economic intentions and development direction in a specific period of time. Therefore, the state function not only directly determines the extent and direction of the function of the fiscal function, but also to a certain extent is adversely affected and restricted by the situation of the financial work. This is thinking