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十年来,伴随经济体制的改革,我国的财政体制经历了几次大的变化。无须置疑,十年财政体制改革的总体方向是正确的,但财政机制的转换及由此产生矛盾使财政出现困境,也给国民经济运行带来一些不可忽视的难题。评价十年改革的基本态势,从中汲取益素,解决因理论和实践的失误产生的机制性矛盾,理顺分配关系,优化财政环境,建立“八五”财政体制的新模式,是“八五”财政乃至整个经济体制改革的一个重大课题。
In the past decade, with the reform of the economic system, China’s financial system has undergone several major changes. Needless to say, the overall direction of the ten-year fiscal system reform is correct. However, the transformation of the fiscal mechanism and the resultant conflicts create financial difficulties and also bring about some problems that can not be ignored in the operation of the national economy. To evaluate the basic situation of the 10-year reform, draw lessons from it, solve the contradictions arising from the mistakes in theory and practice, rationalize the distribution of relations, optimize the financial environment and establish a new fiscal system of the Eighth Five-Year Plan, "Financial and economic reform as a whole major issue.