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二十世纪九十年代,在国际上财政作为手段和谋略将频繁使用;在国内,改革、开放国策将一如既往贯彻执行,财政经济的发展将激励人们进一步为之奋斗;而人口增长、偿债高峰、赤字阴影、经济效益低等问题也将困扰着我们.这一切,都将对九十年代财政科学的发展产生重大影响.理论源于实践,学科发展方向的预测必须立足于经济的预测.我们认为,九十年代财政科学改革方向将与以下诸问题密切相关:
In the nineties of the nineties, the international financial system will be used frequently as a means and strategy. In the country, the national policy of reform and opening up will be followed up as always and the development of finance and economy will encourage people to strive for it further. The peak of population growth and debt repayment , The shadow of deficit and the low economic benefits will also plague us, all of which will have a significant impact on the development of the science of finance in the 1990s. The theory stems from practice and the prediction of the direction of the discipline must be based on economic forecasts. They think that the direction of the reform of the science of finance in the 1990s will be closely linked with the following questions: