我国“九五”计划及2010年规划提出振兴财政的任务。提高财政收入占国民生产总值的比重,以充分发挥财政政策对国民经济宏观调控的作用,是保证今后15年实现振兴财政的关键。解决如何提高财政收入占GDP比重和发挥财政政策对国民经济宏观调控的作用,首先要弄清楚我国财政运行的现状和形成的原因,由此,提出相应的解决办法。本文拟对我国改革后的财 Our “Nine Five ” plan and the 2010 plan put forward the task of rejuvenating finance. Raising the share of fiscal revenue in the gross national product to give full play to the role of fiscal policy in macro-economic control of the national economy is the key to ensuring the realization of fiscal revenue in the next 15 years. To solve the problem of how to increase the proportion of fiscal revenue in GDP and to play the role of fiscal policy in the macroeconomic regulation and control of the national economy, we must first make clear the status quo and causes of the financial operation in our country and put forward corresponding solutions. This article intends to reform our country’s finance