目前,地方财政形势十分严峻,而且随着改革的进一步深入,地方财政收支平衡的难度将更大.我们认为,从总体上看,这是“大政府”与“小财政”、“大需求”与“小生产”的矛盾所致,具体说来,主要有以下几个难点或深层次的原因:难点之一:思想上——“平衡吃亏”和“赤字难免”的想法在作祟.“平衡吃亏”思想源于地方自身利益的牵动,而“赤字难免”思想则源于地方自身困境的压力.从前者看,主要来自两种利益牵动.一种是当年利益牵动.由于我国财政过去长期存在的“大锅饭”体制还没有彻底打破,实行财政包干后.上级财政给下级财政补赤字仍然搞了很长时间,近几年虽然取消了弥补赤字的 At present, the situation of local finance is very grim, and as the reform progresses further, it will be more difficult to balance the revenue and expenditure of local governments. In our opinion, on the whole, this is the “big government” and the “small fiscal” Specifically speaking, there are mainly the following difficulties or deep reasons: One of the difficulties is: ideologically - the “balanced loss” and “The idea of” balanced loss “stems from the local self ’s interests, and the ” deficit inevitable “thought comes from the local pressure of their predicament.On the former view, mainly from the two Kind of interest affects.One is the interest affects the year.As China’s financial system in the past long-standing ”big pot " system has not been completely broken, after the implementation of the financial contract, the higher financial subsidy to the lower financial deficit still engaged in a long time, Although the year has been canceled to make up for the deficit