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党的十七大提出加快转变经济发展方式的战略任务,“十二五”规划把加快转变经济发展方式确定为今后一个时期经济工作的主线。党的十八大再次提出,“以科学发展为主题,以加快转变经济发展方式为主线,是关系我国发展全局的战略抉择”。财政作为政府履行职能的物质基础、体制保障和政策工具,是促进科学发展最直接最有效的手段之一,应充分发挥职能作用,促进经济发展方式加快转变。
The 17th CPC National Congress has put forward the strategic task of accelerating the transformation of the mode of economic development. The 12th Five-Year Plan has determined that accelerating the transformation of economic development should be the main line of economic work in the coming period. The 18th CPC National Congress once again put forward: “Taking the scientific development as the theme and accelerating the transformation of the mode of economic development as the main line, it is a strategic choice concerning the overall development of our country.” As the material basis, institutional safeguard and policy tool for the government to perform its functions, finance is one of the most direct and effective means to promote scientific development. It should give full play to its functions and promote the transformation of economic development.