财政理论研究是财政工作的重要内容,为财政实践提供全局性、前瞻性指导。特别是当前,财政运行机制面临全方位、根本性的变革,出现了一系列新情况、新问题,亟需从理论上予以回答和解决。如何做好新时期的财政理论研究工作,是摆在各级财政部门面前的重要课题。一、坚持理论创新,不断为实践提供新的理论指导 The study of financial theory is an important part of the financial work, providing overall and forward-looking guidance to the financial practice. In particular, at present, the financial operation mechanism is undergoing all-round and fundamental changes, and a series of new situations and new problems have emerged that urgently need to be answered and resolved theoretically. How to do a good job in the research of financial theory in the new era is an important issue before the financial departments at all levels. First, adhere to theoretical innovation, continue to provide new theoretical guidance for practice