我国经济模式从计划经济向市场经济过渡,资源配置从原来的政府行政指令为主,全面转入以市场配置为基础的轨道;财政体制从包干制向分税制转换,实行分税、分权、分设中央和地方两套税务征收机构,标志着分配制度创新正在深入进行。在这种条件下,政府理财思想也必须相适应地实现大转变。 China’s economic model has shifted from a planned economy to a market economy. The allocation of resources has shifted from the original government administration directives to the track based on market allocation in an all-round way. The fiscal system has been transformed from a contract-based system to a tax-sharing system. Taxation, decentralization and separation The two sets of tax collection agencies at the central and local levels indicate that the distribution system innovation is under way. Under such conditions, the government’s thinking on financial management must also adapt to a major change.