本文简要描述了改革30年来中国财政从“生产建设型导向”向“公共服务型导向”的变迁轨迹。计划经济时期,中国财政的基本特点是“生产建设型”财政。改革开放以后,中国财政历经重大改革,总体上呈现出生产建设性减弱、公共服务性渐增的变化轨迹。文章分四个时期描述了这种变化。 This article briefly describes the path of change of China’s fiscal finance from “production-oriented” to “public-service oriented” in the past 30 years of reform. In the planned economy period, the basic characteristic of China’s finance is “production and construction ” finance. After the reform and opening up, China’s treasury has undergone major reforms, showing in its entirety a trajectory of constructive decline in production and an ever-increasing public service. The article describes the change in four phases.