改革开放以来我国财政改革述论  

On China’s Financial Reform Since Reform and Opening-Up

作　　者：赵云旗 ZHAO Yunqi(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《湖南工业大学学报(社会科学版)》2025年第1期10-17,共8页Journal of Hunan University of Technology(Social Science Edition)

摘　　要：我国改革开放46年来,财政进行了多项重大改革。由“经济建设型”财政转变为公共财政,实现了财政职能的转换;由统收统支财政体制转型为分税制财政体制,实现了财政体制的巨变;由单一式财政预算转型为公共财政预算,实现了财政预算性质的改革。这三大财政改革成为新中国财政发展史上的里程碑,在中国经济发展中产生了巨大的作用和深远的影响。The past 46 years since China’s reform and opening-up have witnessed many major reforms infinance.The transformation from economic construction to publicfinance has realized the transformation infiscal function;the shift from unified revenue and expenditure to tax distribution has transformedfiscal system;and the transformation from single to publicfiscal budget has reformed the nature of thefiscal budget.These three majorfiscal reforms,a milestone in the history of China’sfiscal development,has exerted tremendous impact on China’s economic development.

关 键 词：改革开放 财政转型 财政职能 财政体制 财政预算 

分 类 号：F812.9[经济管理—财政学]