我国财政正面临着困境,财政走出困境也意味着经济走出困境。面对困境,需要从理论上作些反思。一、把财政手段当作“加速器”的倾向及其弊端社会主义国家财政对经济增长承担着责无旁贷的提供财力保征的职责,这和资本主义国家财政基本上不承担提供经济建设资金的职责是截然不同的。在社会主义国家里,无论是资 China’s financial sector is facing difficulties, fiscal out of the woods also means that the economy out of the woods. In the face of difficulties, we need to make some theoretical reflections. I. The Tendency and Disadvantages of Treating Financial Instruments as “Accelerators” The socialist state finances bear the responsibility of providing financial protection for economic growth, which is basically the same as that of the capitalist countries that basically do not undertake the provision of funds for economic construction Duties are quite different. In socialist countries, either capital