一、历史背景改革开放以来我国财政收支增长趋势长期存在两种反差：一是财政收入增长慢于ＧＤＰ的增长，所占比重逐年下滑；二是财政支出增长快于财政收入增长，财政赤字和国债规模不断扩大。两种反差形成以下后果：（１）在财政与银行关系上，银行的作用相对强化，财政的... First, the historical background Since the reform and opening up the trend of fiscal revenue growth in China there are two long-term differences: First, fiscal revenue growth slower than GDP growth, the share of decline year by year; second is the fiscal expenditure growth faster than the fiscal revenue growth, fiscal deficit and The scale of government bonds is constantly expanding. The two contrasts have the following consequences: (1) In the relationship between finance and banking, the role of banks is relatively strengthened, and financial ...