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赵紫阳同志在党的十三大报告中提出:“实行所有权与经营权分离,把经营权真正交给企业,理顺企业所有者、经营者和生产者的关系,切实保护企业的合法权益,使企业真正做到自主经营,自负盈亏,是建立有计划商品经济体制的内在要求。”李鹏总理在全国七届人大第一次会议上指出:“财政体制要在企业实行承包经营责任制的基础上,逐步转向税利分流,理顺国家与企业之间的分配关系。……逐步完善税制,适当调整税种税率,积极创造条件,向分税制和税后还贷制过渡。”这些都给今后改革财政财务体制指出了方向。
Comrade Zhao Ziyang put forward in the report of the 13th CPC National Congress: “The separation of the ownership from the right to operate, the actual right to operate to the enterprise, rationalizing the legal rights and interests of the enterprise by rationalizing the relationship between the owner, manager and producer of the enterprise So that the enterprises can truly operate their own businesses and be responsible for their own profits and losses, which is an inherent requirement of establishing a planned commodity economic system. ”“ At the first session of the Seventh National People’s Congress, Premier Li Peng pointed out: ”The fiscal system should have the responsibility of contracting management in enterprises On the basis of the system, we will gradually divert taxes and profits and streamline the distribution relations between the state and the enterprises .... Gradually improve the tax system, properly adjust the tax rate of taxes and taxes, and actively create conditions for the transition to the tax-sharing system and post-tax repayment system. " To the future reform of financial and financial system pointed out the direction.