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在社会主义市场经济体制的建立和发展过程中,国家财政担负着重要的任务。随着企业转换经营机制和组织结构的调整,财政要适应经济发展和改革的需要,通过财政手段、财政政策的灵活有效运用和间接调控水平的不断提高,对于建立和完善社会主义市场经济体制,保证、促进社会主义条件下市场经济的有序、高效运行,财政具有不可低估的作用。尤其在现阶段,原国有资产管理和税收征管工作发生变化的条件下,只有充分发挥国家财政在保障社会公共需要方面的重要职能,才能真正实行政企分开,加快政府职能的转变,认真落实企业的自主权,彻底改变企业办社会的现象。如何有效地运用财政手段进行宏观管理,准确把握调控力度,实现调控目标,是我们财政工作人员应着重研究的课题。
In the process of establishing and developing a socialist market economic system, state finances have assumed an important task. With the adjustment of business transformation mechanism and organizational structure, finance must adapt to the needs of economic development and reform. Through the flexible and effective use of fiscal and fiscal policies and the continuous improvement of indirect regulation, we must establish and improve the socialist market economic system. To ensure and promote the orderly and efficient operation of the market economy under socialist conditions, finance has a role that cannot be underestimated. Especially at this stage, under the conditions of the changes in the former state-owned asset management and tax collection and management, only by giving full play to the important functions of the national finance in protecting the public needs of the community can the real separation of the government and enterprises be achieved, and the transformation of the government’s functions can be accelerated, and the company can be seriously implemented. The right to autonomy has completely changed the phenomenon of enterprises running the society. How to effectively use financial means to conduct macro-management, accurately grasp the regulation and control, and achieve regulatory goals are the topics our financial staff should focus on.