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改革开放以来,中国开始了经济转型的过程,其中经济体制转型取得了初步的进展,与之同步的是中国财政转型。中国原有的经济类型与财政类型的关系体现了在计划经济体制下的政府自给型财政;中国现在经济类型与财政类型的关系体现了在市场经济体制下的税收型财政或者说是公共型财政关系。明确中国经济转型与财政转型的关系对中国经济的发展具有重要意义。
Since the reform and opening up, China started the process of economic restructuring, in which the initial progress has been made in the transformation of the economic system. The synchronization with this is the financial transformation in China. The relationship between the original type of economy and the type of finance in China reflects the government’s self-sufficiency type of finance under the planned economy. The relationship between the type of economy and the type of finance in China now reflects the tax-type fiscal or public-type fiscal under the market economy relationship. Clarifying the relationship between China’s economic restructuring and fiscal transition is of great significance to the development of China’s economy.