财税体制改革历来就是与国有企业改革息息相关的,为了尽快使国有企业恢复活力和生机,财税体制改革要为国有企业改革创造良好的外部环境,同时,要促进国有企业内部约束机制的建立。一、财政要为国有企业卸下“两座大山”。承接国有企业分离出来的社会职能社会主义市场经济条件下,政府财政的职能范围基 The reform of the fiscal and taxation system has always been closely linked with the reform of state-owned enterprises. In order to revitalize the state-owned enterprises as soon as possible, the reform of the fiscal and taxation system should create a favorable external environment for the reform of state-owned enterprises. At the same time, it is necessary to promote the establishment of internal restraint mechanisms in state-owned enterprises. First, finance should remove “two big mountains” for state-owned enterprises. Undertake social functions separated from state-owned enterprises under the conditions of socialist market economy, the scope of the government’s financial functions