我国公共财政体制的改革方向

财政具有多种职能和作用,在不同时期,受社会经济状况和发展水平的决定,财政需要以某种职能为主。目前,我国已经基本上解决了经济的短缺状况,同时,市场经济体制也已经基本确立,市场经济的缺陷以及由此导致的一系列社会问题日益严重。与这种形势变化相适应,国家财政的投资建设职能应该逐步减弱,并且要适应市场经济的要求,调整财政提供社会公共物品的方向和结构,把社会保障作为国家财政的主要职能。

On the Reform Direction of China's Public Finance System

Finance has the many kinds of functions,in the different periods one of them needs to be taken to the first place according to the different condition and the certain social developing level of the economy.At present,China has already basically overcome the economical shortage of resources,simultaneously,the bottom and the frame work of market economy system has also been basically established,meantime,a series of social problems caused by the shortcomings of market economy have become serious with every passing day.With this kind of change,we should Adapt the national finance policy to this situation, its functions of investment and construction should gradually be weakened,and the policy ought to be adjusted to the orientation of public articles,it is to say,to take public insurance as the most important place to meet the demands of market economy.