通过今年上半年抗击非典的斗争 ,我们比过去更深刻地认识到 ,我国经济发展和社会发展还不够协调。经过讨论 ,比较倾向性的意见是 ,政府职能和财政的功能要从经济建设型转向公共服务型。在这个转变中 ,可以探讨经济建设与社会建设孰轻孰重的问题。发展社会主义现代化建设既包括经济建设 ,也包括社会建设。经济增长本身不是目的 ,它只是实现社会发展的手段。发展的政策目标应当是提高人的生活质量和增强人的能力 ,提高人类发展水平 ,而不仅仅是人均GDP水平。我国市场化经济改革进程 ,为政府职能、财政功能的转换奠定了坚实的基础。多种所有制共同发展格局形成 ,市场经济主体不应再由政府承担 ,转应由企业主要是民营企业来承担。政府应更多地把注意力和公共资源投向提供公共产品和公共服务 ,转向为社会发展政策提供财政保障方面来。政府应当是公共产品和社会服务的提供主体 ,而不是经济建设的主体。由于多年来我们没有把财政的行为目标锁定在满足社会公共需要上 ,经济建设费用过多和公共支出的虚耗 ,挤占了稀缺的公共资源 ,侵蚀了政府的财力 ,在社会公益事业 (特别是医疗卫生和基础教育方面 ,政府行为与财源分配严重失误 )方面投入太少 ,欠账太多 ,因此社会问题越积越多。为了缓解社会矛盾 ,保持社会的稳定 Through the struggle against SARS in the first half of this year, we have realized more deeply than in the past that our economic and social development are still not sufficiently coordinated. After discussion, the more tendentious opinion is that the functions of government and finance should shift from economic construction to public service. In this transformation, we can explore the issue of what is more important for economic construction and social construction. The development of socialist modernization includes not only economic construction but also social construction. Economic growth is not an end in itself, it is just a means of achieving social development. The policy goal of development should be to improve people’s quality of life and enhance people’s ability to raise the level of human development, not just the level of per capita GDP. The process of market-oriented economic reform in our country has laid a solid foundation for the transformation of government functions and fiscal functions. The formation of a common pattern of development of all kinds of ownership, the main body of the market economy should not be borne by the government, transfer should be undertaken mainly by private enterprises. The government should pay more attention and public resources to provide public goods and public services and turn to providing financial security for social development policies. The government should be the provider of public goods and social services rather than the mainstay of economic construction. Since we have not targeted fiscal activities for many years to meet the social needs of the public, excessive economic construction costs and public expenditures, squeeze scarce public resources, eroded the financial resources of the government, Medical care and basic education, serious misconduct in the distribution of government behaviors and financial resources), the social problems are getting more and more. In order to ease social conflicts, maintain social stability