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本世纪８０年代，日本政府开始推行重建财政工作。其主要经验是：立足点高，政府重视，能形成共识；目标符合实际；把行政改革作为压缩行政支出的最重要手段；注重税制改革和国有资产经营工作，同时，日本特殊财政体制也有利于重建财政工作的开展。作者认为，从目前我国的财政现状看，提出重建我国财政是必要的，要在１９９４年财政改革的基础上，通过行政改革、政策调整、整顿财政分配秩序和严明税法等措施，优化财政收支结构，实现政府职能转换，为新体制的建立和正常运行创造条件。
In the 1980s, the Japanese government started to rebuild the financial work. Its main experience is: high foothold, the government attaches importance to the formation of consensus; the objective is in line with the actual; the administrative reform as the most important means of reducing administrative expenses; pay attention to tax reform and state-owned assets management, at the same time, Japan’s special financial system is also conducive Reconstruction of financial work. The author believes that judging from the present state of our country’s finance, it is necessary to propose to rebuild our country’s finance. On the basis of the fiscal reform in 1994, we should optimize fiscal revenue and expenditure through administrative reforms, policy adjustments, reorganization of fiscal distribution and strict tax laws Structure, realize the transformation of government functions and create conditions for the establishment and normal operation of the new system.