财政改革作为经济体制改革的重要组成部分,一直处于改革的前沿。随着改革的不断深入,财政体制、政策制度和管理手段方法等都发生了深刻的变化,财政改革有力地支持了经济、社会各项事业的发展。但由于种种原因,不仅财政参与分配的范围、领域缩小,职能也不断弱化。这里,笔者认为有必要通过回顾改革的得失,找出问题的症结所在,以利于继续深化改革,兴利除 As an important part of economic reform, fiscal reform has always been at the forefront of reform. With the continuous deepening of the reform, profound changes have taken place in the financial system, the policy system and the means of management, etc. The financial reform has strongly supported the development of all economic and social undertakings. However, due to various reasons, not only the scope of the government’s participation in the distribution but also the narrowing of the scope of its functions have been continuously weakened. Here, I believe it is necessary to find out the crux of the problem by reviewing the pros and cons of the reform so as to facilitate the deepening of the reform and the improvement