随着经济体制改革进一步向纵深发展,使财政工作面临着许多新情况和新问题。因此,财政部门必须切实转变观念,从改革和发展的大局出发,认真研究如何进一步做好重点财政工作。一、在指导思想上,要尽快适应社会主义市场经济发展的需要,努力构筑公共财政新框架随着社会主义市场经济体制的确立,财政职能已不再是过去的统管生产流通领域,几乎覆盖社会再生产各个方面的“大一统”财政,而是以突出公共财政为特点,逐步转向以保证政府正常运转、维护社会稳定以及建立社会保障制度、促进事业发展等方面。这就需要各 With the further deepening of economic restructuring, the financial work is facing many new situations and problems. Therefore, the financial department must effectively change its concept, proceed from the overall situation of reform and development, and earnestly study how to further improve its key financial work. I. Guiding ideology should be adapted to the needs of socialist market economy as soon as possible and strive to establish a new framework for public finance With the establishment of a socialist market economic system, the fiscal function is no longer the past in the field of unified management of production and circulation, covering almost the entire society Instead, it re-produces “unification” and “fiscal affairs” in all aspects. Instead, it focuses on highlighting public finance and gradually turns to guarantee the normal operation of the government, maintain social stability, establish a social security system and promote career development. This needs all