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作者认为:市场经济本质上是交换经济。市场经济有五大特征:产权明晰化、交易自由化、企业平等化、调控间接化、管理法制化。财政部门应当在承认市场经济基本特征的前提下,区分不同条件和不同时期的体制构造和政策目标。后续财政体制改革主要是进一步理顺财政部门与国有资产管理局的关系;统一税赋以促进公平竞争;克服地方包干弊端,促进统一市场;实现对经济的有效间接调控;变国有经济财政为全民财政。
The author believes that the market economy is essentially an exchange economy. There are five major characteristics of the market economy: property rights clarification, trade liberalization, equalization of enterprises, regulation and control of indirect, legal management. Under the premise of recognizing the basic features of the market economy, the financial departments should make a distinction between institutional conditions and policy objectives in different conditions and at different periods. The follow-up reform of the financial system is mainly to further straighten out the relationship between the financial sector and the State-owned Assets Supervision and Administration Commission; to unify the taxation so as to promote fair competition; to overcome the drawbacks of local government contracts and promote unified markets; to effectively and indirectly regulate the economy; to make the state- financial.