当前,我们财政工作面临着一个非常好的新形势。这个新形势在经济上的突出标志;一是,全党工作的着重点已经转移到经济建设上来。二是,提高经济效果已经做为经济工作的一条基本方针提了出来。这就从指导思想上解决了经济发展的方向道路问题。三是,物质利益原则已经明确做为经济工作中必须贯彻的一条重要原则。这个原则同政治思想工作结合起来,赋予了我们的经济以新的活力和发展的动力。这个新形势给我们财政工作带来哪些新情况、新变化、新问题呢?我看最大的变化,是财政分配关系发生了变化。随着经济管理体制的深入改革,财政上“分灶吃饭”了,企业的自主权扩 At present, our financial work is facing a very good new situation. This new situation is a prominent symbol in the economy. First, the focus of the entire party’s work has shifted to economic construction. Second, raising economic efficiency has been put forward as a basic principle of economic work. This solves the direction of the road to economic development from the guiding ideology. Third, the principle of material benefits has been clearly defined as an important principle that must be implemented in economic work. This principle, combined with political and ideological work, has given our economy a new vitality and a driving force for its development. What new situations, new changes and new problems have this financial situation brought us in this new situation? The biggest change I see is the change in the fiscal distribution. With the in-depth reform of the economic management system, financially