回顾近年来的财政改革,从公共财政目标的提出,到目前初步建立起公共财政的基本框架,可以说财政改革年年都有新突破。通过财政改革,不仅进一步理顺了分配关系,提高了财政资金的使用效益和财政管理水平,而且进一步强化了财政的职能,有力地促进了财政经济的快速发展。从长远看,财政改革的任务还很艰巨,相当一部分改革目前只是刚刚破题。要进一步深化财政改革,当前关键是要解放思想,改进管理方式和理财观念,努力做到“四个适应”。一、思想观念要与改革要求相适应。财政改革由于涉及利益 Reviewing the recent fiscal reforms, from the proposal of public finance to the initial establishment of a basic framework for public finance, we can say that there have been new breakthroughs in fiscal reform every year. Through fiscal reform, not only the distribution relationship has been further clarified, the efficiency of the use of fiscal funds and the level of financial management have been enhanced, but the functions of finance have been further strengthened and the rapid development of the financial economy has been vigorously promoted. In the long run, the task of fiscal reform is still arduous. A considerable part of the reform is only just a matter of moment. To further deepen fiscal reform, the key now is to emancipate our minds, improve our management style and financial management concepts, and strive to achieve “four adaptations.” First, the ideological concepts should be consistent with the requirements of reform. Financial reform due to the interests involved