党的十四大以来,随着社会主义市场经济体制的确立,财政改革也逐步明确了向适应市场经济体制的公共财政框架推进的方向。1994年以来实行的分税制财政体制改革,从收入方面规范了政府与企业、中央与地方的分配关系,建立了财政收入稳定增长的机制。从上一届政府开始,在支出方面逐步通过实行部门预 Since the 14th CPC National Congress, with the establishment of a socialist market economic system, fiscal reform has also gradually clarified the direction for promoting the public financial framework that is adapted to the market economy. Since 1994, the tax-sharing reform of the financial system has standardized the distribution of government and enterprises, the central government and local governments in terms of income and set up a mechanism for the steady growth of revenue. Starting from the previous government, we gradually implemented departmental pre-payment in spending