当前,摆在人们面前的一个现实问题是,一方面经济和社会发展,要求财政支持的呼声很高,另一方面财政集中资金的能力越来越弱。资金需要增长与资金供应不足的矛盾日益严重,财政临入了比较困难的境地。在国民收入的初次分配中,财政收入所占的比例不断下降,1985年国家财政收入占国民收入的比例为26.2％,1986年为25.3％,1987年下降为22％,而在1978年这个比例为37.2％。财政收入日趋减少,而支出减不下来,直接地表现为连年赤字。从1979至1988年十年累计,赤字达652亿元,巨额赤字,大都靠银行透友填补,银行被迫增 At present, a realistic problem before people is that while economic and social development are on the one hand, demands for financial support are high and on the other hand the financial capacity for centralizing funds is getting weaker and weaker. The conflict between the growth of capital needs and the shortage of funds has become increasingly serious, and the financial sector has entered a relatively difficult situation. In the initial distribution of national income, the share of fiscal revenue has been declining. In 1985, the national fiscal revenue accounted for 26.2% of national income, from 25.3% in 1986 to 22% in 1987, and in 1978 this proportion 37.2%. Fiscal revenue is decreasing day by day, while spending is not reduced, directly reflecting the year-on-year deficit. From 1979 to 1988, the cumulative deficit reached 65.2 billion yuan. The huge deficit was mostly filled by banks and banks were forced to increase