一要切实转变理财思想。导致任务与法制关系错位的一个重要原因，是理财思想没有随同社会主义市场经济的建立而转变。有些地方政府还是把企业作为自己的附属物，把财政收入认为是无偿地参与国民收入的分配和再分配，需要多少就征收多少。其实，在市场经济条件下，政府和企业都 First, we must effectively change the financial management thinking. An important reason leading to the dislocation of the relationship between the task and the legal system is that the financial management thinking has not changed along with the establishment of a socialist market economy. Some local governments still regard enterprises as their own appendages and think of their revenues as the unpaid participation in the distribution and redistribution of national income, and how much they need to levy. In fact, under the conditions of a market economy, both the government and the enterprises are