【摘要】 新的经济形势对产业结构调整提出了新的要求。产业结构调整中重要的财政障碍包括传统财政理论的束缚、财政体制不完善、政府职能转换滞后等。相应地进行财政理论创新、完善财政体制、弱化地方政府投资功能、合理引导企业投资也就成为产业结构调整的重要举措。更多还原

【Abstract】 Under a new requirement of the adjustment of industrial structure in the market economic condition derived from a deficiency of demand and a relative surplus of supply in the domestic market,the essay argues that the trammels of traditional financial theories,the imperfection of financial system and the backwardness of the function adjustment in government are the main financial obstacles to the adjustment of industrial structure.Therefore,it is important in the adjustment of industrial structure to renew financial thories,to perfect financial system,to weaken the investment function of local governments and to guide enterprises to rational investment.更多还原