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财政作为社会再生产的重要组成部分,必须以科学发展观为指导。但财政与经济社会发展的其它各个方面不同,在落实科学发展观中,又具有特殊的地位和作用。作为社会公共资源配置的重要手段,财政不仅直接决定着社会各项公共事业能否全面、协调、可持续发展,也直接制约着经济社会总体发展的状况,社会公共资源配置的不全面、不协调、不可持续性,经济社会总体发展的全面、协调、可持续性也就无从谈起。同时,作为政府实现职能的经济基础和宏观调控的主要手段,其调节方向正确与否和调节力度大
As an important part of social reproduction, finance must be guided by the scientific concept of development. However, the financial sector is different from all other aspects of economic and social development and has a special status and role in implementing the scientific concept of development. As an important means of social public resources allocation, finance not only directly determines whether the various public utilities in society can be comprehensively, coordinated and sustainable development, but also directly restricts the overall economic and social development, social public resources allocation is not comprehensive, uncoordinated , Unsustainability, and the comprehensive, coordinated and sustainable development of the overall economy and society can not be discussed. At the same time, as the main means by which the government fulfills its functions as an economic basis and as a macro-control system, its direction of adjustment is correct or not