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我国的西部大开发战略已进入全面实施阶段。财政工作如何更好地服务于西部大开发,服务于地方经济建设的大局,笔者认为,从根本上讲,就是要科学界定财政职能范围,进一步转变财政职能,合理规范政府财政与市场之间的关系,尽快建立起有中国特色的公共财政基本框架。一、转变财政支持经济发展和国有企业改革的思路和方式。首先必须走出两个误区。一是走出减税让利和增加直接投入的误区,有一种观点认为,要支持经济发展和促进国有企业改革,财政就必须拿钱为国有企业增资减债,
China’s strategy for developing the western region has entered a full implementation stage. How to better serve the financial affairs of the western development and serve the overall situation of local economic construction, the author believes that basically, it is necessary to scientifically define the scope of the financial functions, to further change the financial functions and reasonable regulation of government finance and the market Relations as soon as possible to establish a basic framework of public finance with Chinese characteristics. First, to change the way and mode of financial support for economic development and the reform of state-owned enterprises. First must go out two mistakes. One is to go beyond the mistakes made by tax concessions and increase direct investment. There is a view that in order to support economic development and promote the reform of state-owned enterprises, finance must take the money to increase its capital and reduce its debt for state-owned enterprises,