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一、适应新形势,财政体制必须综合配套改革财政管理体制是一个广义的既包括中央和地方各级政府之间,也包括国家与企业、事业单位之间的财力分配和财权划分的一项重要制度。党的十一届三中全会以后,对财政体制进行了必要的改革,打破了长期以来在财政分配上的“统收统支”局面,总的来看效果是明显的。但是随着经济体制改革的逐步深入和全面展开,现行财政体制也暴露出它的
First, to adapt to the new situation, the financial system must be comprehensively and comprehensively reforming the financial management system is a broad definition of both the distribution of financial resources and the division of financial power between the central and local governments, including the state and enterprises and institutions system. After the Third Plenary Session of the Eleventh Central Committee of the Party conducted the necessary reforms on the financial system and broke the long-standing issue of “unification and unification” in fiscal distribution, the overall effect is obvious. However, with the gradual deepening and full-scale reform of the economic system, the current fiscal system has also revealed its