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江泽民同志关于财政工作的一系列重要论述,指出了社会主义市场经济条件下做好财政工作的基本方针,阐明了财政在国家政权活动中的地位、职能和作用,提出了国家财政跨世纪的奋斗目标及实现途径。特别是江泽民同志提出了“不仅要算经济账,还要算政治账、社会账”的理财原则和财税工作“三个有利于”的根本标准,对于我们做好新时期的财政工作具有十分重要的指导意义。学习、落实江泽民同志关于财政工作的论述,要按照“不仅要算经济账,还要算政治账、社会账”的理财原则和财税工作“三个有利于”的根本标准去认识、把握和处理财政工作;要按照社会主义市场经济条件下财政的职能、地位和作用,建立规范的财政体制和财政运行机制;要按照建立“稳固、平衡、强大的国家财政”的目标,稳步提高财政收入的“两个比重”;要充分发挥财政的职能作用,规范经济秩序,理顺收入分配关系;要按照依法治国、依法行政的方略,积极推进依法理财、依法治税;要按照“建立一支政治过硬、业务熟练、作风优良的财税干部队伍”的要求,从严治队,把加强财税干部队伍建设提高到突出地位。
Comrade Jiang Zemin made a series of important expositions on financial work, pointed out the basic guidelines for doing a good job in the financial work under the conditions of a socialist market economy, clarified the position, function and role of finance in the activities of state power and proposed the struggle of the state finance across the century Goals and ways to achieve. In particular, Comrade Jiang Zemin put forward the fundamental principle of “not only calculating economic accounts but also political accounts and social accounts” and the fiscal and taxation work “the three beneficial ones” Work has very important guiding significance. Studying and implementing Comrade Jiang Zemin’s exposition on financial work should be based on the principle of “not only calculating economic accounts but also political accounts and social accounts” and the basic standards of fiscal and taxation work and “three favorable conditions” , Grasp and handle financial work; establish a normative financial system and a fiscal operating mechanism in accordance with the functions, status and functions of finance under the conditions of a socialist market economy; and in accordance with the objective of establishing a “stable, balanced and powerful national finance” , Steadily raise the “two weights” of fiscal revenue; give full play to the functions of finance, standardize the economic order and streamline the relationship between income distribution; according to the principle of governing the country according to law and administering according to law, actively promote the administration of wealth by law and the administration of tax according to law In accordance with the requirements of “establishing a contingent of finance, taxation and cadres with excellent political standards, proficient in business practices and good style of work”, we must strictly control the team and raise the ranks of the finance, taxation and cadres team to a prominent position.