振兴国家财政,既是全面履行政府职能、调节收入分配的重要手段,也是推进社会主义市场经济改革,增强国家宏观调控能力的迫切要求。经过几年的不断探索,我们已初步找到了一条振兴国家财政的路子,这就是深化财税改革,健全财政职能,加强财政管理。上述三个方面都与财政工作的两个基本环节——财政收入和财政支出密切相关。从目前情况看,着力改革和加强财政支出管理非常必要。一、改革和加强财政支出管理事关财政工作全局改革开放以来,财政工作取得了很大成绩,大家有目共睹。随着改革的深入和经济的不断增长,国家 The revitalization of state finance is not only an important measure for the full implementation of government functions and the regulation of income distribution, but also an urgent requirement for promoting the reform of the socialist market economy and enhancing the ability of the state in macroeconomic regulation and control. After several years of continuous exploration, we have initially found a way to revitalize the state finance. This is to deepen the fiscal and tax reforms, improve the financial functions and strengthen financial management. The above three aspects are closely related to the two basic aspects of financial work - financial revenue and expenditure. Judging from the current situation, efforts to reform and strengthen the management of fiscal expenditure are necessary. I. Reform and Strengthening Management of Fiscal Expenditure Since the reform and opening up of the overall financial work, tremendous achievements have been made in the financial work for all to see. With the deepening of reform and the continuous growth of economy, the state