改革开放以来,中国财政赤字规模呈现上升趋势。财政赤字在推动经济发展的同时,也给经济发展带来了潜在的财政风险。正确认识中国财政赤字的基本特征,有利于实施积极的财政政策,回归中长期财政预算平衡 Since the reform and opening up, the scale of China’s fiscal deficit has shown an upward trend. Fiscal deficits, while promoting economic development, also bring potential financial risks to economic development. A correct understanding of the basic characteristics of China’s fiscal deficits will help implement a proactive fiscal policy and return to the medium- and long-term fiscal budget balance