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党的十八届三中全会以来,财政体制改革正在全面有序推进。进行财政体制改革,需明确财政体制改革与政府自身改革的关系。财政问题从来不只是独立的技术和操作问题,很大程度上也是政治问题、公共治理问题,正如十八届三中全会所提出的“财政是国家治理的基础和重要支柱”。财政制度本身就是政治制度、国家治理制度的重要组成部分,政治制度、国家治理制度及其实施又无不包含财力来源和财政成本的约束,都有财政制度的内涵。所以,财政改革的成效离不开政府自身改革的方向和力度,两者相辅相成,互为条件。李克强总理今年所作政府工作报告着力突出政府自身建设和改革方面,他说:“对存在的问题,
Since the Third Plenary Session of the 18th CPC Central Committee, the financial system reform is being promoted in an all-round and orderly manner. To carry out the reform of the financial system, we must clarify the relationship between the reform of the financial system and the reform of the government itself. The financial issue has never been an issue of independent technology and operation. To a large extent, it is also a political issue and a problem of public administration. Just as the Third Plenary Session of the 18th CPC Central Committee put forward, ”finance is the foundation and important pillar of state governance.“ The financial system itself is the political system, an important part of the state governance system. The political system, the state governance system and its implementation contain all the financial resources and the financial cost constraints, all with the connotation of the financial system. Therefore, the effectiveness of fiscal reform can not be separated from the direction and intensity of the government’s own reforms, which are mutually reinforcing and mutually conditional. Premier Li Keqiang’s government work report this year focused on highlighting the government’s own construction and reform. He said: ”For the existing problems,