经济特区作为我国改革开放的“排头兵”和“试验区”,在改革与发展上取得了很大的成就,但也受到我国经济总环境与大气候的根本影响和制约.这样,我国改革所遇到的各种深层次问题与困难,在特区也都存在着,并且如同全国一样,经济特区至今也未能建立起真正的市场经济体制.不仅如此,由于市场机制尚难以有序有效地运作,随着特区经济规模的加大和运转的复杂性加深,人们不能不更多地采用行政等非市场手段加以干预和调控,这又引起了特区之“特”逐步弱化的说法.这些,部从根本上决定了特区财政存在体制与政策上难以避免的困难和问题.本文试图对此作一分析. As a “vanguard” and a “pilot zone” of China’s reform and opening up, the special economic zones have made great achievements in reform and development but are also fundamentally affected and restricted by the overall economic environment and the climate in our country. However, as the whole country, the special economic zones have so far failed to establish a true market economic system. Not only that, but also because the market mechanism has not been able to operate in an orderly and efficient manner. With the deepening of the economic scale and the complexity of its operation in the SAR, one can not but resort to more non-market means such as administration to intervene and regulate it, which in turn has led to the gradual weakening of the “special” zone in the SAR. Which determines the difficulties and problems that the system of finance in the SEZs can not avoid. This article attempts to make an analysis.