加入WTO为我们运用西方公共财政理论改革我国财政制度提供了历史性的机遇。我国财政改革的基本思路是:借鉴西方公共财政理论,结合我国国情,建立符合社会主义市场经济要求的公共财政框架。重点是在以下三个方面加大改革力度。 首先,改革支出制度。过去十几年,特别是1994年财税体制改革取得了巨大成就。但主要是围绕着收入改革,基本上没有触及花钱的体制与方式。要改的内容有三个;一是部门预算改革,二 Accession to the WTO provides us with historic opportunities for us to apply the theory of western public finance to reform our fiscal system. The basic idea of ​​China’s fiscal reform is to draw lessons from Western public finance theory and combine with China’s national conditions to establish a public fiscal framework that meets the requirements of the socialist market economy. The emphasis is to intensify the reform in the following three areas. First, reform the system of spending. The past decade or so, especially in 1994, made tremendous achievements in the reform of the fiscal and taxation system. However, it is mainly about income reform that there is basically no system and method of spending money. There are three to be changed; one is the departmental budget reform, two