【摘要】 30年来,中国财政改革与发展大体划分为三个阶段:第一个阶段(1978～1992年)是以突破旧体制统得过死、集中过多的弊端,以搞活经济为目的的放权让利改革时期;第二个阶段(1993～2002年)是为了适应建设社会主义市场经济体制的要求构建公共财政体系、转换财政运行机制阶段;第三个阶段(2003年至今)是创建科学发展的财政体系、全面实践科学发展观的历史新时期。更多还原

【Abstract】 In the 30 year’s China’s finance reform,there are 3 stages.In the first stage,from 1978 to 1992. the old finance system which did more than necessary was changed with rights and profits left in enterprise to devel- op economy,In the second stage,from 1993 to 2002,public finance system was built and financial mechanism was transformed in the need of building socialism market economy system.From 2003 on,it’s the third stage to build scientifically developing finance system and realize scientific development view.更多还原