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作者认为，１９９４年的财税改革，搭起了财政运行机制的基本框架，但还不彻底，充分照顾既得利益，制约国家财政状况的根本好转，也容易引发旧体制弊端的复归。而且对财政需求的考虑，在相当程度上牵制了对重构财政运行机制的注意力。重构财政机制，必须科学地界定财政支出和收入的适度规模，严格界定国债“配角”作用，清楚地认识各种财政收入在整个财政体系中的角色，完善税制，堵住税收流失的漏洞。
The author believes that the fiscal reform in 1994 set up the basic framework of the fiscal operation mechanism, but it is still not yet thorough. It fully takes care of the vested interests, restricts the fundamental improvement of the national financial situation, and easily leads to the regression of the drawbacks of the old system. And considering the financial needs, to a certain extent, has diverted attention to the restructuring of the financial operation mechanism. To reconstruct the financial mechanism, we must scientifically define the appropriate scale of fiscal expenditure and income, strictly define the role of supporting government bonds, clearly understand the role of various fiscal revenues in the entire financial system, improve the tax system, and plug the loopholes in the tax revenue.