一、当前财政形势分析我国改革十多年来,财政作为突破口发挥了无以替代的巨大作用:经济结构的调整,分配模式的再造,利益机制的重塑,无不制约着整个经济体制改革;经济体制改革的顺利进展和巨大成就,与财政形势互为因果,密不可分。然而也应清醒地看到,进入80年代末期,我 I. Analysis of Current Financial Situations For more than a decade of reform in our country, finance has played an irreplaceable role as a breakthrough point in its economic restructuring, the re-allocation of distribution patterns and the remoulding of interest mechanisms, all of which constrain the entire economic reform. The economy The smooth progress and great achievements of the system reform are inextricably linked with the financial situation. However, we should clearly see that entering the late 1980s, I