关于我国财政政策导向调整的研究

近年来我国实施的积极财政政策确实在很大程度上促进了经济和社会的发展。但是随着经济市场化程度的不断提高和经济环境的变化，这种积极财政政策也表现出诸多的不适应性。因此应适时调整财政政策导向以适应经济和社会发展的新要求。拟从我国近年来实施的积极财政政策的成效分析出发，阐述了当前调整财政政策导向的必然性，并提出了今后我国财政政策的调整方向。

on the Regulation of Financial Policy Guidance of China

With the change of economic situations,the guidance of financial policy must be adjusted to the new requests of the economic and social development.Beginning with analysis on the achievements resulting from the active financial policy carried out in recent years,this article explains detailedly the necessity of the regulation of financial policy guidance,and then brings forth some constructive suggestions.