《中共中央关于全面深化改革若干重大问题的决定》明确“全面深化改革的总目标是完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化。”又指出“财政是国家治理的基础和重要支柱。”因此,全面深化改革的方方面面都会涉及到财政。本刊2013年第12期刊登了《决定》第五部分有关深化财税体制改革的内容,本期将《决定》其他方面改革涉及到财政 “The CPC Central Committee’s Decision on Some Important Issues in Comprehensively Deepening Reform” clearly states that “the overall objective of deepening the overall reform is to perfect and develop the socialist system with Chinese characteristics and to promote the modernization of the state governing system and governance capacity.” “It also states that” The foundation and important pillar of governance. “Therefore, all aspects of the overall deepening of the reform will involve finance. Our Journal No.12 of 2013 published the fifth part of the Decision on Deepening the Reform of the Financial and Taxation System. In this issue, we will ”decide" the other aspects of the reform that involve the financial