社会主义市场经济体制的逐步建立 ,对政府的财力保障提出了更新更高的要求 ,现在理财已成为财政的主要职能。如何在新形势下做好政府理财工作 ,已是当务之急。财政在宏观调控中面临许多新情况和新问题 ,也涉足到不少新的财源。这就要求政府理财的观念要有大的转变 ,开辟新的思 The gradual establishment of a socialist market economic system has brought new and higher requirements on the government’s financial security. Nowadays, financial management has become the main function of the government. How to do government financial management under the new situation is a top priority. Finance has faced many new situations and problems in its macro-control and has also set foot in quite a few new sources of finance. This requires the government to make a big change in the concept of financial management, open up new ideas