China's Financial Reform In The Transition Process Research

Fiscal system is the important part of the whole economy system, and it's reformation makes the most significance in the whole economy system reformation. With the reform in marketability of economy, the fiscal system's reformation gets more and more deepening. The reformation of fiscal system makes the most importance in the management of government incomes and expenditures, improving the efficiency of fiscal funds, transforming the function of government, strengthening the market sense of the government's enterprise , regulating the content of industry.Based on the importance of the fiscal system's evolution and the fact of China's economy transformation, my thesis focuses on the reformation of the fiscal system. The thesis analyzes the principle, the path, the progress and the existing problems of China's fiscal system's reformation. The thesis concludes that the research on the reformation of public finance system must be the most important to building the market economy of China's characteristic socialism.The thesis concludes the main opinions as the following: 1) The direction of market economy determines the direction of China's public finance system's reformation. The symbol of transformation economy determines the symbol of the fiscal system's evolution, and the most important role of the fiscal in the transformation determines the path of the fiscal system's evolution. 2) One of the important emphases of the fiscal system reformation is how to differentiate the expenditure and the fiscal power between the central and local government, and the scientific management and the transparence is the direction of the fiscal reformation.