描述:度的发展也是与经济发展的需要紧密相连的。特别是改革后计划经济向社会主义市场经济体制转型的过程中,财政体制也进行了相应的变化和改革。改革前计划经济体制下,财政对宏观经济的发展具有决定性的作用。而在社会主义市场经济体制下,我国财政对宏观经济起到的是一种宏观调控作用。|In the 200 years' development of the west capitalist finance its function of adjusting and controlling the national macro--economy, including the way the process, the coordination of other polices and so on, is always one of its important research directions. The national system, the ways of economic development, as well as social and natural environments determine the ways and the content in which the nation intervers the economy by finance .The development of our national financial system is also closely connected with the need of the economic development since foundation. Especially in the process of transformation from the planned economy to the socialist market economy, financial system is also under change corresponding to it. In the planned economy before reform, the finance plays a decisive role to the development of the macroeconomy. In the socialist market economy, however, our national finance adjusts and Controls the macroeconomy.