《财政研究》1991年第12期发表王绍飞的文章说,我们当前的财政困难不是由于生产下降和国民收入减少造成的,而是由于分配格局不合理和分配机制被扭曲造成的。这种扭曲和过去用算死帐的方法决定改革措施,注重现有收入的增减,不考虑分配机制变化可能产生的后 According to Wang Shaofei’s article published in Financial Research No. 12 of 1991, our current financial difficulties are not caused by a decline in production and a decrease in national income, but rather due to the irrational pattern of distribution and the distortion of the distribution mechanism. This distortion and the past use of dead ends to determine the reform measures, pay attention to the increase or decrease of existing income, regardless of changes in the allocation mechanism may arise after