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目前国家财政面临的问题不是财政收入占国民生产总值比重低的问题，而是财政立法滞后，体制活力不足，财政政策体系缺乏完整性以及支出渠道不畅、监督职能弱化等的问题。为此振兴财政的目标不应仅仅局限于提高财政收入占国民生产总值的比重，而应从市场经济赋予财政的职能和要求，从政府和社会公众对财政新的期望出发，重新定位财政的作用，使之尽快到达市场经济条件下应有的地位区域
At present, the problem facing the national finance is not the issue of the low proportion of fiscal revenue in GNP, but the issue of fiscal legislation being lagging behind, the lack of institutional vitality, the lack of completeness of the fiscal policy system, the poor access to expenditure and the weakening of the supervision function. Therefore, the goal of rejuvenating finance should not be limited to raising the proportion of fiscal revenue in GNP. Instead, it should give financial functions and requirements from the market economy. From the perspectives of the government and the general public on new fiscal expectations, So as to reach the due status area under the market economy as soon as possible