一、国家财政陷于困境的基本原因改革以来,组织财政收入的指导思想不适应变化了的形势,制定的财政税收政策不适应改革和发展的需要,表现在组织财政收入、解决财政困难时,习惯于在全民所有制企业,特别是在国有大中型企业身上打主意,没有认真研究解决其他所有制经济成分对国家财政应承担的义务.结果是: I. Basic Causes for the State Treasury Dilemma Since the reform, the guiding ideology of organizing fiscal revenue has not adapted to the changing situation. The formulated fiscal and taxation policies do not meet the needs of reform and development. They are manifested in the following aspects: when organizing the fiscal revenue and solving financial difficulties, In failing to seriously study and solve the obligations that other economic sectors in ownership should bear on state finances, they must not seriously study and punish the enterprises owned by the whole people, especially large and medium-sized state-owned enterprises. As a result,