党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》指出:“财政是国家治理的基础和重要支柱。科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。”这是一个重大的理论突破,对财政定位及其职能作用的认识超越了传统的经济学局限,回归了财政的本质属性。认识来自于实践。财政认识的突破来自于与时俱进的财政实践。梳理、总结和提炼财政实践,通常是财政创新不可或缺的重要环节。新中国成立以来,从计划经 The “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues concerning the Overall Deepening of the Reform” adopted by the Third Plenary Session of the 18th CPC Central Committee pointed out: “Finance is the foundation and an important pillar of state administration. The scientific fiscal and taxation system is to optimize the allocation of resources, safeguard the unity of the market, Promote social fairness and realize long-term and long-term stability of the country. ”This is a major theoretical breakthrough. The understanding of the role of fiscal orientation and its functions goes beyond the limits of traditional economics and returns to the essential nature of finance. Knowledge comes from practice. A breakthrough in financial understanding comes from the financial practice of keeping pace with the times. To sort out, summarize and refine fiscal practice is usually an indispensable and important link in financial innovation. Since the founding of new China, from planning