社会主义市场经济体制的建立和健全,是一个深刻而艰巨的制度创新过程,给我国社会经济的各个方面都提出了许多新要求和新课题。其中,如何在不断深化财政体制改革的同时,实现理财观念的适应性转变,也是一个亟待解决的重要方面。我认为,从我国的现实情况看,伴随着从计划经济财政模式向社会主义市场经济财政体制的渐进过渡,适应新体制、新经济运行机制要求的理财观念更新或理财观念转变,似应重点研究和着力解决好以下几个问题:一、适应财政收入来源结构的新变化,树立新的生 The establishment and perfection of the socialist market economic system is a profound and arduous process of institutional innovation, which has put forth many new requirements and new topics for all aspects of our country’s social economy. Among them, it is also an important aspect that needs to be solved urgently how to continuously adapt the financial system reform and realize the adaptive change of the financial management concept. In my opinion, from the real situation in our country, it is probable that, with the gradual transition from the planned economic fiscal model to the socialist market economy and the fiscal system renewed as required by the new system and the new economic mechanism or the change in the concept of financial management, And strive to solve the following problems: First, to adapt to the new changes in the structure of sources of revenue and establish a new student