经过十几年的经济体制改革,旧的财政体制受到了冲击,其职能有的被分解,有的被弱化。总的来说,中国的财政体制已初步改变了过去集中过多,管的过死,闭关自守的状态,正逐步在向分权、开放、讲求效益的方向发展。回顾财政体制改革的进展的主要过程,有以下几个方面。 After more than a decade of economic restructuring, the old fiscal system has been hit and some of its functions have been broken down, and some have been weakened. In sum, China’s financial system has basically changed the previous state of excessive concentration and excessive control over customs, and is gradually moving toward decentralization, opening up and stressing efficiency. The main process of reviewing the progress of the financial system reform includes the following aspects.