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根据党的十四届五中全会的要求,“九五”期间直至下个世纪前10年,我们必须着力解决国家财力严重不足、宏观调控能力减弱问题,实现振兴国家财政的目标。这是一项关系全局和长远的战略性任务,需要通过深化改革、健全职能、加强管理,逐步规范财政运行,使财政发展步入良性循环的轨道。深化改革的作用在于理顺财税运行中的一些基本关系,有效解决制约经济和财政发展的深层次矛盾,从而为健全职能和加强管理创造基础性条件;健全职能是与深化改革紧密相联的,它的作用在于解决职能错位问题,科学地界定在政府职能中财政管理的职能和权限,使财政部门有条件在经济和社会发展中更有效地履行职责。而加强管理则是贯穿财政工作始终的经常性工作,不
According to the request made by the Fifth Plenary Session of the 14th Central Committee of the Party, during the “Ninth Five-Year Plan” period up to the first 10 years of the next century, we must make efforts to solve the problem of a serious shortage of state financial resources, a weakening of the ability of macroeconomic regulation and control and the goal of rejuvenating the country’s state finances. This is a strategic task concerning the overall situation and the long-term. It is necessary to gradually standardize the operation of finance and stepping the development of finance into a virtuous circle through deepening reforms, improving functions and strengthening management. The role of deepening the reform lies in rationalizing some basic relations in the operation of fiscal and taxation, effectively solving the deep-rooted contradictions that restrict economic and financial development, and creating basic conditions for sound functions and strengthening management. To perfect the functions is closely linked with deepening the reform, Its role lies in resolving the problem of misplaced functions, scientifically defining the functions and powers of financial management in government functions and enabling the financial departments to fulfill their duties more effectively in economic and social development. Strengthening management is always the regular work of financial work, no