一、财政困难的深层原因人们都在讲财政困难是多年积累下来的,它涉及许多深层原因,只有深化改革才能从根本上解决,这无疑是正确的。但这深层原因到底是什么,说法却很不一致。我以为就财政运行的自身而言,造成财政困难的一个重要原因,就在于十多年放权让利改革的同时,没有相应的调整财政职能范围,破坏了财政分配关系权责利 I. Deep Reasons for Financial Difficulties People are talking about financial difficulties accumulated over the years. It involves many profound reasons. Only through deepening the reform can we fundamentally solve the problem. This is undoubtedly correct. However, what is the underlying reason behind this is very inconsistent. In my opinion, one of the major causes of financial difficulties with regard to the operation of the financial system lies in the fact that while over the past decade or so many reforms have been carried out, there is no corresponding adjustment of the scope of the financial functions and the destruction of the rights and responsibilities of the fiscal distribution relations