(一)当前中国的财政困难,出在财政运行机制本身。市场化的改革进程,带来了财政运行机制的相应变化。一方面,打破了原有的财政收入机制,财政收入(不包括债务收入)占国内生产总值的比重大幅度下降,另一方面,财政的职能范围未能相应压缩。经济体制改革的各项举措又需要财政增加支出给予 (A) At present, China’s financial difficulties lie in the financial operation mechanism itself. The market-oriented reform process has brought corresponding changes in the fiscal operating mechanism. On the one hand, breaking the existing fiscal revenue mechanism, the proportion of fiscal revenue (excluding debt income) in GDP has dropped drastically. On the other hand, the scope of finance has not been able to be reduced accordingly. All the measures for the reform of the economic structure need to be financed by increased expenditures