略论政府职能与财政功能的转变

After the fight with SARS we realized more profoundly that our economic and social development are still not well balanced. The academic circle tends to agree that the role of government and the fiscal function should be transformed from economic construction to public service. During the transformation, the issue that which of econamic development or social development should the government focus on needs to be studied carefully. The construction of socialist modemiaation means both economic construction and social development. Economic growth is not the aim but the passport to social development. The goals of development policy should include the improvement of life quality, people' s ability, and the level of human development, it should not be limited to the level of GDP per capita. The market-oriented reform in China has laid a solid foundation for govemment and fiscal transformation. With the formation of a framework within which economic parts of varied ownership coexists, the eonomic role should be played by enterprises especially private ones rather that the government. The government should put more attention and public resources to public goods and services, so as to guarentee social development by providing fiscal support.