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在建立社会主义市场经济体制的新形势下,我国的所有制结构和利益主体已呈现多元化的趋势,市场机制在资源配置中日益发挥出基础性的作用,政府对经济和各项社会事业的管理正由高度集中、直接管理的方式,向宏观调控、间接管理的方向转变。但从总体上看,政府职能转变还没有完全到位,滞后于经济和社会发展微观基础和运行机制已经发生了的变化,同建立社会主义市场经济体制的要求还有相当距离。主要表现在:政府职能范围仍然过宽,包办或管理了一些应当由企业、私人和市场去管理的事务;相应地,政府机构设置还不够合理,关系没有完全理顺,效率不高的问题并没有彻底得到解决。财政的职能范围依从于政府的职能范围,上述问题在财政职能中的一个重要表现
Under the new situation of establishing the socialist market economic system, the ownership structure and interests of our country have shown a tendency of diversification. The market mechanism is playing a more and more fundamental role in the allocation of resources. The government’s management over the economy and various social undertakings By the highly concentrated, direct management of the way to macro-control, indirect management of the direction of change. However, on the whole, the transformation of government functions has not yet been fully implemented, lagging behind the changes in the micro-foundation of economic and social development and the operating mechanism, and there is still a long way to go for the establishment of a socialist market economic system. Mainly manifested in: the scope of government functions are still too wide, arranged or managed by the business, private and market management; correspondingly, the government agencies are not reasonable enough, the relationship is not completely rationalized, inefficient and Not completely resolved. The scope of the financial functions is subject to the scope of government functions, an important performance of the financial functions of the above problems