| Transformation of the mode of economic development is an important strategy deployment on the economic and social development in a new era. In the ninth five-year plan, the central committee pointed out "realize two fundamental shifts", that is, change the way of growth and economic system. This is the first time the party and state clearly put forward the transformation of economic growth mode. In 2005, the Chinese communist party central committee required again "achieve growth mode from resources into drive to improve efficiency drive change", or "from the extensive style to intensive shift" on the advice of making the "eleventh five-year plan". The party congress of Seventeenth report put forward the concept of transformation of the mode of economic development. In the party's 17th on the fifth plenary session, we affirmed that "speeding up the change of economic development is the main line of the economic and social development during the'twelfth five-year plan'" which has important strategic significance.Transformation of the mode of economic development is a profound social change. It passes through in various fields of economic and social development. As the mother of general affairs and the basic economic system of the state, finance is very important in promoting the transformation of the mode of economic development. Speeding up the establishment of the financial system, operating mechanism and management system which are helpful for the transformation of the mode of economic development is an important content of financial reform and development. It is also the basic protection to promote the development mode of change. The financial system which is long-term, fundamental and stability can regulate the government financial relationship between governments. Financial policy is a complete policy system included by the tax policy, the balanced budget spending policy. Analyzing how to promote the change of economic development mode change through deepening the reform of public finance system and innovation finance policy from a financial system and policy two perspective transformation of the mode of economic development has an important theoretical and practical significance.This paper introduces the evolution and development of the "transformation of the mode of economic development" theory. We grasp its connotation and denotation accurately. From the aspects of financial system and financial policy, we also analyze the relationship between finance and transformation of the mode of economic development in different historical stages. We can conclude that the innovation of financial system, operating mechanism and management system is the meaning of the topic and core of the transformation of the mode of economic development.This paper puts forward the specific index of evaluating the transformation of the mode of economic development. We deeply analyze the specific reason of the transformation of the mode of economic development lagging behind. In the new starting point, this paper puts forward systematic policy suggestions to improve the public finance system further and perfect financial system. The full text is structured as follows:The first chapter is introduction part. It mainly contains the important concept of this paper, such as economic development, fiscal system and fiscal policy and so on. We also reviewed the related theory and made clear of the significance and the research idea.The second chapter explains the basis theory of the transformation of the mode of economic development. In a long period, many scholars deem that the development and growth is the same thing which means "per capita growth". At that time, the "most basic idea is that the development problem is the economic growth problem, especially in developing countries. In a very long period, people put GDP/GNP and per capita GDP/ GNP of growth as the important standard of the development. People attribute the development to the increase in the material wealth. They ignore the value of resources and environment, and population growth boundaries. Then lead to the "high investment low output" extensive development model. Under the guidance of this development concept, our country have also appear many problems, such as unreasonable economic structure, outdated technology capacity, unreasonable pattern of investment, consumption capacity, the foreign trade and the waste of resources and environmental pollution. Therefore it is very important to grasp the connotation and extension meaning of transformation of the mode of economic development correctly. In this paper.we summarize and analyze the early stages of economic growth theory; the modern economic growth theory, structure socialism development theory and other representative theory. We pointed out that "economic development mode" is comes from classical economic growth theory, the western theories of economic growth and development economics. It also is the embodiment of the latest achievements of economic growth and development theory.The third chapter analyzes and researches the problems of China's development mode of economic and the evolution of the fiscal systems. First we analysis the way how the financial system influence economic development theoretically and discuss the mechanism between them and their acting way. On this basis, this paper comprehensive combed the reform process of economic system and fiscal reform. We take the unified revenue and expenditure financial system with growth as the core in the mode of economic development before the reform. In the early 15 years of the reform and open policy, in the transitional as the core in the economic development mode, we take the reform of public finance system in order to implement the decentralization and interest concessions. After establishment of operational mechanisms of market economy, we promote the tax-distribution financial system reform that the main content is that changing from extensive to intensive in the style of economic growth. Therefore, the reform of public finance system is a breakthrough of the whole economic system reform. It always stands in the forefront of reform and promotes the development of the reform always process, and the economic and social development.The fourth chapter analyzes and researches the evolution of problems of China's economic development mode and the fiscal policy. In the early days of our country founding, finance save non-operating expenditures, compress operating expenses and the purchasing power of social groups. We support the social transformation of industry and commerce and establish the national economic system through concentrating financial resources. In the beginning of the reform and opening-up, fiscal policy supports the reform of state-owned enterprises effectively, promotes and regulates various economic component of development, develops the market economic system, promotes the adjustment of industrial structure. In 1995, in order to adapt to the needs of the market economic system reform and the needs of two fundamental changes of the economic system and economic growth mode, to speed up the construction of public finance, fiscal policy make further adjustment and improvement. It gradually exits from the market competition field, increase devotion in the weak link of economic and social development and the investment in the field of livelihood. We strengthen financial management and promote the development of economic and social coordinately and sustainably and effectively. We also speed up the economic development mode change. Therefore, the adjustment of fiscal policy firmly revolve of the work center of party and the state, promote the economic development constantly upgrade through the budget arrangement, tax policy and other means.The fifth chapter discusses the problem of transformation and selection of our economic development mode. First of all, we construct the evaluation index system of economic development mode. It makes the development index mode can be refined and evaluated by means of the economic index.social development index and ecological index. Secondly.we make an objective evaluation of our country's economic development mode. It refers to the achievements that are obtained by transforming economic development mode and the main object performance about the lagging, including irrational industrial structure, the increasing environmental resources constraint along with economic growth, the imbalance about the relationship between investment and consumption, the expanding gap between urban and rural areas, etc. Finally, we analyze and put forward the specific methods to the transformation of the economic development mode, including optimizing and adjusting demand structure, supply structure and inputs structure, promoting the strategic adjustment of the economic structure, promoting technological progress and innovation, ensuring and ameliorating the livelihood of the people,promoting the reform and open-up and mechanism innovation and so on.The sixth chapter puts forward fiscal countermeasures to speed up the transformation of economic development mode. We make clear of the principles that accelerate the transformation of the economic development mode. It also puts forward the equal access to basic public services and the construction of main functional regions, improving the financial system and establishing and perfecting financial systems that the central government proportionate to the local financial resources and authorities. It is cleared that divided responsibility of authorities and spending between central and local governance, perfecting transfer payment system, strengthening guarantee ability of the basic unit government public service, etc. For innovative financial policy, it makes the proposal that establishes and perfects the coordinating and cooperating fiscal policy system. It is required that vigorously promoting the independent innovation, supporting structure optimization, facilitating resource conservation and ecological environment protection, boosting balanced regional development, guarantying and improving the livelihood of the people, etc.The innovation of this paper lies in three following respects. The first, we research the transformation of the mode of economic development in the perspective of economics, point out that "economic development mode" is the embodiment of the latest achievements of economic growth and development theory, and deepen to grasp the concept of knowledge. The second, through investigation the different periods after the founding of new China, we analyze the vicissitude process of financial system and fiscal policy system in the background of transformation of the mode of economic development. We analyze in detail the effectiveness and the basic safeguard function of fiscal policy in promoting transformation of the mode of economic development. We draw the conclusion that it is very important to perfect the financial system and operating mechanism and management system to promote the transformation of the mode of economic development. The third, by a intensive study on the path choice of our country's transformation of the mode of economic development, it puts forward the fiscal and taxation system suggest which promote the transformation of the mode of economic development in " twelfth five-year plan " period rich prospectively and quite systematically. The suggestion put the reform of public finance system as a breakthrough and the perfection of the policy as an important means. In the premise of keeping basic stability of system of dividing taxes, we should improve financial system that the central and local governments have financial resources proportionate to affairs and speed up the establishment of financial policy coordination system to promote to speed up the transformation of the mode of economic development more effectively.Of course, the author also recognizes there are some shortcomings in the present study. For example, by the restrictions of material, there is the lack of deep empirical analysis on the analysis of the financial policy and economic development mode change of relations. The author will improve and perfect the shortages constantly in the future study.
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