20世纪90年代以来的财政改革与运行经历了两次大的调整,第一次是1994年实施的以分税制为目标的财税体制改革,初步建立了中央与地方之间以划分税种为基础的财政体制与税收体制框架;第二次是1998年以来已连续实施五年的积极财政政策与公共财政改革实践,试图按照一般市场经济国家的模式建立财政为公共产品、服务提供财力保障 The fiscal reform and operation since the 1990s have undergone two major changes. The first is the fiscal and taxation system reform that is aimed at the tax-sharing system, which was implemented in 1994, and initially established the fiscal division-based finance between the central and local governments System and tax system framework. The second is a positive fiscal policy and public finance reform practice that has been implemented continuously for five years since 1998, and attempts to establish fiscal support for public goods and services in accordance with the mode of a market economy in general.