作者认为，加强和完善财政的宏观调控，既要重视财政的“内在稳定器”作用，更要发挥财政政策的调控功能。并指出市场经济要求按照公共财政和国有资产财政这种构成来制定和实施不同的总量和结构政策，并统一协调两类政策的调控，从而达到财政宏观调控政策整体的正常化，克服以往财政在宏观调控上不同调控手段的交织纠缠，相互抵消，找不到着力点的调不动、控不往的状态。 The author believes that to strengthen and improve the macro-control of finance, we must attach importance to the role of fiscal “internal stabilizer”, but also to play the regulatory function of fiscal policy. And pointed out that the market economy requires the formulation and implementation of different gross and structural policies in accordance with the composition of public finance and state-owned assets finance and the coordination and control of the two types of policies so as to normalize the fiscal macro-control policies as a whole and to overcome the previous fiscal In the macro-control on the different means of control intertwined, offset each other, can not find the focus of the fixed motionless, uncontrollable state.