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作者认为，社会主义市场经济对财政宏观调控提出了更高的要求。要克服市场配置资源的缺陷，实现市场公平竞争，确立企业市场主体地位，坚持市场经济的法制性，必须强化财政宏观调控。在社会主义市场经济条件下，实现财政宏观调控功能的途径主要是：优化财源结构，扩大财源建设的调节范围和领域；建立适应市场经济要求的财政分配体系；强化财政管理，增强财政实施宏观调控的能力；加强财政监督，保证调控功能的实现；理顺与财政相关的经济管理部门之间的关系，创造宏观调控的良好环境。
The author believes that the socialist market economy puts forward higher requirements on macro-control of finance. To overcome the defects of market allocation of resources, to achieve fair competition in the market, to establish the dominant market position in enterprises, and to adhere to the legal nature of a market economy, we must strengthen fiscal macro-control. Under the condition of socialist market economy, the main ways to realize the macro-control function of finance are: optimizing the structure of financial resources, expanding the scope and field of adjustment of the construction of financial resources, establishing a fiscal distribution system that meets the requirements of the market economy, strengthening financial management and enhancing the macro-control of finance ; Strengthen financial supervision and ensure the realization of regulatory functions; rationalize the relationship with the financial-related economic management departments and create a favorable environment for macro-control.