转轨时期价税财改革是中国自主改革的起点,是经济体制改革的核心,是推动经济迅速发展的关键,也是建立有中国特色改革理论的现实基础。通过发挥价格信号作用和财税组织收入分配的职能,中央政府快速建立起对地方政府和企业的物质激励机制,焕发经济机体的活力,促进经济迅速发展。转轨时期经济体制改革的成功,得到国内外的认同和赞扬。以至于诸多研究呼吁,应借鉴转轨时期价税财改革的思路,解决当前困扰经济发展的问题。本文通过回顾转轨时期价税财改革的历程、学术争论和经验教训,指出转轨时期的经济体制改革具有明显的渐进性和局部性特征。在经历最初的成功之后,各项改革措施之间的不兼容性日益明显,并积累了很多悬而未决的难题,加大了深化改革的难度。未来应明确改革的主线,建立整体改革的思路,健全和完善符合经济发展规律的社会主义市场经济体制。 The reform of price and tax revenue during the transitional period is the starting point for China’s independent reform and the core of economic reform. It is also the key to promoting the rapid economic development and also the practical basis for establishing a theory of reform with Chinese characteristics. By giving play to the function of price signal and the revenue distribution of fiscal and taxation organizations, the central government has rapidly established a material incentive mechanism for local governments and enterprises to rejuvenate the vitality of economic bodies and promote the rapid economic development. The success of the reform of the economic system in the transitional period has won recognition and praise at home and abroad. That many studies call for reference should be drawn from the idea of ​​price tax reform during the transition period to solve the current problems that plague economic development. By reviewing the history, academic controversy and experience and lessons of the reform of taxation and taxation during the transitional period, this article points out that the reform of the economic system during the transitional period has obvious gradual and partial characteristics. After the first successes, the incompatibilities between various reform measures have become increasingly evident, and many outstanding problems have been accumulated, further aggravating the difficulty of deepening the reform. In the future, we should clarify the main line of reform, establish the thinking of the overall reform, and improve and perfect the socialist market economic system in line with the law of economic development.