党的十一届三中全会迄今已十周年了。这十年中,财政理论建设同各条战线、各个领域一样,取得了显著成就。我个人觉得,主要表现在如下四个方面。一、财政理论研究总趋势发生了六大转变在党的十一届三中全会的路线、方针与政策的指引下,改革、开放的十年,是我国思想 The Third Plenary Session of the Eleventh Central Committee of the Party has so far reached its tenth anniversary. In these 10 years, the construction of fiscal theory has made remarkable achievements in all fields as well as fronts and fields. Personally, I think it is mainly manifested in the following four aspects. I. General Trend of Financial Theory Research Has undergone six major changes Under the guidance of the line, principles and policies of the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the ten years of reform and opening up are the guiding principles of our thinking