前几年,在经济改革中迅速发展的我国经济出现了经济过热、通货膨胀、总量不平衡、结构不合理、经济秩序混乱等一系列问题。这些问题集中反映在财政上,使财政陷入了困境。财政的困境表现在:两个比重过低,资金过于分散,支出膨胀,补贴过大,财政连年赤字。财政是国家的中枢神经和国民经济的综合反映,财政出了问题,势必影响经济全局。事实上,当前我国财政的困境正制约着进 A few years ago, our economy, which developed rapidly in the course of economic reform, faced a series of problems such as overheating in economy, inflation, imbalance in gross volume, irrational structure and chaotic economic order. These problems are concentrated in the financial sector, putting the financial sector in a dilemma. Fiscal difficulties are as follows: two are too low in proportion, the funds are too scattered, the expenditures are swollen, the subsidies are too large, and the fiscal deficit year after year. Finance is the comprehensive reflection of the country’s central nervous system and the national economy. Financial problems have an impact on the overall economic situation. In fact, the current financial difficulties in our country are restricting progress