处理好财政分配关系以促进社会生产力发展,建立具有中国特色的生机盎然充满活力的新体制,就是这次财政体制改革的根本目标。为此,应做到以下几点: 1.新的财政体制应能充分调动各方面的积极性。这就要根据社会主义经济规律的要求,处理好国家与企业(包括劳动者个人,下同)、中央与地方的分配关系。新的财政体制就应将责权利结合好,让企 To properly handle the fiscal distribution so as to promote the development of social productive forces and to establish a vibrant new system with Chinese characteristics is the fundamental objective of the reform of the financial system. To this end, the following points should be achieved: 1. The new financial system should be able to fully mobilize the enthusiasm of all quarters. This must be done in accordance with the requirements of the socialist economic law and properly handle the distribution of state and enterprise (including individual workers, the same below) and the distribution between the Central Government and local governments. The new financial system should combine the rights and interests well, let enterprises