中国财政体制改革的现状与政策取向

财政是国家的综合职能部门，财政体制改革在整个国家经济体制改革中占有十分重要的地位和作用。本文主要谈三个问题，第一是对中国财政改革的基本看法；第二是谈谈我国财政改革运行所面临的问题；第三是今后财政发展战略目标和政策思路。

The Present Situation of China' s Institution Reforms and Its Policy Choices

The public finance departments are comprehensive executive bodies of a country, so the reform of public financial institutions play a very important role in the economic institutions reform of the whole country. This article includes three aspects. The first is the fundamental views to the financial reform of China. The second is about problems we faced in the process of our financial reform. The third is some thoughts on strategic objectives for the further development of public finance.