进入新世纪以来,伴随着全面建设小康社会和构建社会主义和谐社会进程的不断加快,财政在我国经济社会发展中所承担的职责和所发挥的作用不断提升,财政改革与发展中涌现出的许多重大理论问题和实践问题,亟须专家学者和实际工作者给予回答和解决。思不明则行不远,事不清则功难成。 Since the beginning of the new century, along with the acceleration of the process of building a moderately prosperous society in all respects and the process of building a harmonious socialist society, the responsibilities and functions of finance in the economic and social development in our country have been constantly enhanced. Many emerging financial reforms and developments have taken place. Major theoretical issues and practical problems, it is urgent for experts and scholars and practical workers to answer and solve them. Unconsciousness is not far away, things are not as hard as success.