深化财政改革，在理论上可以说是已经取得共识，改革的目标、指向和路径算是清晰的了。而今年上半年的财政机构改革已为深化财政改革作了组织准备。现在的问题就是要拿出具体操作方案并付诸实施，使深化财政改革从理论探索步入实质性的推进。 　　财政改革的总体目标和指向是 Deepening the fiscal reform can theoretically be the consensus that has been reached. The goal, direction and path of reform are clearly defined. The reform of the financial institutions in the first half of this year has already made organizational preparations for deepening the fiscal reform. The question now is to come up with specific operational plans and put them into effect so that the deepening of the fiscal reform will proceed from theoretical exploration to substantive progress. The overall goal and direction of fiscal reform is