为实现我国的宏观战咯目标,建设有中国特色的社会主义,党的“十四大”提出了建立社会主义市场经济体制的新模式。财政调控作为国家宏观管理的重要经济杠杆,要适应和促进社会主义市场经济体制的发展,必须逐步由直接调节转为通过市场进行间接调节。这一新的形势给财政调控手段的正确运用及再构 In order to realize China’s macro-strategy goal and build socialism with Chinese characteristics, the “14th National Congress of the Party” proposed a new mode of establishing a socialist market economic system. As an important economic lever of macroeconomic management, fiscal regulation should adapt and promote the development of the socialist market economy. It must be gradually adjusted from direct regulation to indirect regulation through the market. This new situation gives correct application and reconstruction of the means of financial regulation