目前,对财政补贴问题在理论界和实际工作部门大体形成了几点共识:一方面认为财政补贴是稳定社会政治经济,调节生产、流通和消费的重要经济杠杆,其作用是勿庸置疑的;另一方面,对我国财政补贴规模日益膨胀、畸形补贴结构所产生的负效应忧心忡忡,认为解决财政补贴产生的问题已是当务之急.基于以上两点认识,几乎一致认为对财政补贴的改革已是势在必行,而且改革的设想基本相似.一般认为,改革财政补贴的前提是应该调整经济结构,特别是调整好工农产业结构;同时应该健全价格体系以改革价格补贴,完善企业经营管理机制以改革企业亏损补贴;而且提出了几乎完全相同的改革财政补贴的办法和理顺补贴资金渠道的政 At present, there are generally some common understandings on the issue of financial subsidies in the theoretical and practical departments: on the one hand, financial subsidies are regarded as important economic levers for stabilizing social, political and economic activities and regulating production, circulation and consumption. Its role is beyond doubt. On the other hand, On the other hand, we are worried about the negative effect of our country’s financial subsidy scale and the abnormal subsidy structure, and we think that it is a top priority to solve the problem arising from the financial subsidy.Based on the above two points of recognition, we almost agree that the reform of the financial subsidy is already a potential Is necessary, and the idea of ​​reform is basically similar.It is generally believed that the premise of reform of financial subsidies is that economic structure should be readjusted, in particular, to adjust the industrial structure of workers and peasants; at the same time, the price system should be improved in order to reform the price subsidies and improve the management mechanism of enterprises to reform Business loss subsidies; but also proposed almost exactly the same way to reform the financial subsidies and rationalize the channels of subsidies funds