现代财政制度在体系、功能和机制上都有了新的内涵。本文在分析建立现代财政制度需重点解决的制度性问题基础上,从预算制度、财政支出制度、财政体制、债务管理以及财源建设五个维度,提出青岛市率先建立现代财政制度的政策思考。 The modern financial system has new connotation in system, function and mechanism. Based on the analysis of the institutional problems to be solved in establishing the modern financial system, this paper proposes the policy of taking the lead in establishing the modern financial system in Qingdao from the five dimensions of the budget system, the fiscal expenditure system, the financial system, the debt management and the construction of the financial resources.