党的十一届三中全会以后,国家在财政体制上进行了改革,打破了统收统支、高度集中的管理体制,实行了“分灶吃饭”的办法,调动了各级财政增收节支的积极性,推动了经济、社会的发展。但是,目前实行的财政包干体制,还存在着明显的缺陷,随着经济体制改革的不断深入,还需要继续探索和改革。一、对现行财政体制的评价。我国曾对财政体制进行过多次调整。目前实行的主要是财政包干体制。这种体制共 After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the state conducted a reform in the financial system, breaking the centralized management system of unification, unification, and implementation of the principle of “separate meals”, and mobilized all levels of government revenue Saving enthusiasm, promoting economic and social development. However, there are still obvious shortcomings in the current fiscal package system. With the continuous deepening of economic restructuring, we still need to continue to explore and reform. First, the assessment of the current financial system. Our country has conducted many adjustments to the fiscal system. The current implementation of the main financial package system. A total of this system