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经济增长方式由粗放型转为集约型,是一项复杂的系统工程,涉及到提高要素配置和利用效率的一切环节。财政作为一种政府经济行为,具有资源配置、稳定经济、收入再分配等多种职能。经济增长方式转型尤其是建立与集约型经济增长方式相适应的企业经营机制、技术进步机制和经济运行机制,客观上都离不开财税体制的深化配套改革。
The transformation of the mode of economic growth from extensive mode to intensive mode is a complicated systematic project that involves all aspects of improving the efficiency of factor allocation and utilization. As a government economic activity, finance has various functions such as resource allocation, economic stabilization and redistribution of income. In particular, the transformation of economic growth mode and the establishment of an enterprise operating mechanism, technological progress mechanism and economic operation mechanism that are compatible with the mode of intensive economic growth can not be done without the deepening reform of the fiscal and taxation system objectively.