Our country has carried out the
positive financial policy from the year of 1998, specializing in increasing investment and
expanding the domestic demand. It has been proved that this policy has successfully resisted the Asian financial crisis and has great influence on our economic restructuring which played a very essential role in stabilizing our economy. However, a series of negative effects have appeared at the same time. The authorities have put forward a more
moderate financial policy since the year of 2005. How to achieve this transition is an important subject we have to face during the implementation of our Macro adjustment and control policy. This article aims at proposing the thinking and countermeasures from the aspects of adjusting government's expenditure, advancing the reform of tax system, controlling of deficits, shifting functions of fiscal policy and supporting the development of small and medium-sized enterprises on the basis of analyzing and making evaluation of this positive policy.