随着社会主义市场经济体制的逐步建立,公共财政的职能也在发生着变化:资源配置的主体由政府转向市场,财政监督由国有监督型转变为国民监督型。建设公共财政体系,要求我们彻底改革原有的理财模式和管理制度,调整经济关系,重构收支体系,完善预算管理机制;化解财政风险,逐步建立适应社会主义市场经济体制的公共财政体系。 With the gradual establishment of the socialist market economic system, the functions of public finance are also undergoing changes: the main body of resource allocation shifts from the government to the market; and the financial supervision changes from a state-owned supervision type to a national supervision type. The construction of a public financial system requires that we completely reform the original financial management model and management system, readjust economic relations, reconstruct the revenue and expenditure system, improve the budget management mechanism, defuse fiscal risks and gradually establish a public financial system that is suitable for the socialist market economic system.