财政在社会财力分配和运用中居于支配地位。当前在有计划的商品经济向市场经济过渡交替之际,生产要高速发展,改革要深入进行,财政面临的是百业待兴,既要保证改革开放、经济发展和人民生活不断提高的资金需要,又要做到财政收支平衡。然而资金严重短缺,这是 Finance dominates in the distribution and utilization of social finance. At a time when there is a planned transition from a commodity economy to a market economy, production needs to develop at a rapid pace and the reform should proceed in depth. The financial sector faces all aspects of business to be prosperous. It not only needs to ensure the funding needs for reform and opening up, economic development and continuous improvement of people’s livelihood, But also to achieve fiscal balance. However, a serious shortage of funds, this is