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近年来,随着市场经济的发展和财税体制改革的深入,财政工作遇到了很多新情况、新问题。如何做好新形势下的财政工作?不断更新理财观念是首要任务。(一)树立公共财政问题的新观念。逐步建立起公共财政的基本框架是建立和完善社会主义市场经济体制的内在要求,也是我国财政工作发展的正确方向。对此,各级财政部门对构筑公共财政基本框架的重要性已初步形成了共识。但在构建公共财政基本框架的过程中,还应当考虑以下三点:一是市场经济的社会主义属性。我国实行社会主义市场经
In recent years, with the development of the market economy and the deepening reform of the fiscal and taxation system, many new situations and new problems have been encountered in the financial work. How to do a good job in the financial work under the new situation? Continued to update the concept of financial management is the primary task. (A) to establish a new concept of public finance issues. The basic framework for gradually establishing public finance is the inherent requirement of establishing and perfecting the socialist market economic system and is also the correct direction for the development of China’s financial work. In this regard, the financial departments at all levels have initially formed a consensus on the importance of building a basic framework for public finance. However, in the process of building the basic framework of public finance, the following three points should also be considered: First, the socialist nature of the market economy. China implements the socialist market economy