20世纪80年代以来，受经济转轨中的财政困难和多种制约因素的制约，近20年间我国财政政策总体而言是“低调”的，主要表现是财力安排捉襟见肘，连年赤字，职能范围收缩而同时“错位”（越位与“缺位”）严重，在许多情况下维持“吃饭财政”都成问题，就更谈不上十分积极的调控 Since the 1980s, due to the financial difficulties and various constraints in the economic transition, China’s fiscal policy has generally been “low-key” in the past two decades. The main manifestations are the tight financial arrangements, the successive deficits and the shrinking of the scope of functions At the same time, “misplaced” (offside and “absence”) are serious. In many cases, maintaining “eating finance” is a problem, much less even a very positive regulation