党的十一届三中全会揭开了我国改革的序幕，随着改革开放和市场经济的发展，财政改革一直致力于建立有中国特色的社会主义财政，形成适应社会主义市场经济发展的财政体制和运行机制，规范财政职权任务范围和方式。这期间的财政改革，基本上是以放权、让利、搞活为特征，在运行 The Third Plenary Session of the Eleventh Central Committee of the Party opened the prelude to the reform of our country. With the reform and opening up and the development of the market economy, the fiscal reform has been devoted to establishing the socialist finance with Chinese characteristics and forming a fiscal system that is suitable for the development of the socialist market economy And operational mechanisms, standardize the scope and manner of financial authority tasks. The fiscal reform during this period was basically characterized by decentralization, deeds and invigoration, and operation