一、问题的提出我国的财政困难,主要表现为财政收支总量的入不敷出。从1979年到1988年的10年中,除1985年因生产超高速增长等特殊因素而使财政收入比上年增长25.2%,从而结余21.6亿元外,其余九年全为赤字年。按财政收支决算数额,累计净赤字达648.1亿元。如果按西方国家的赤字口径计算,还需加上另一部分“软赤字”,即计入我国财政收入的内外债。十年中,内外债收入达1109亿元之巨。这两部分赤字相加,我国十年来的财政赤字总额高达1757.1亿元,占同期国家财政支出总额的10.4%。如此巨额的财政赤字,以及对财政压力巨大的还债高峰期的即将到来和一系列的深层性隐患,表明国家财政已经陷入了举步维艰的境地,严重 First, the issue raised China’s financial difficulties, mainly for the total fiscal revenue and expenditure make ends meet. In the 10 years between 1979 and 1988, except for the special factors such as super-fast growth in 1985, the fiscal revenue increased by 25.2% over the previous year, resulting in a surplus of 2.16 billion yuan. The remaining nine years were all deficit years. According to the final accounts of the financial revenue and expenditure, the accumulated net deficit reached 64.81 billion yuan. If we calculate according to the deficit of Western countries, we need to add another part of the “soft deficit”, that is, the internal and external debts included in our fiscal revenue. In the past ten years, the domestic and foreign debt reached 110.9 billion yuan. The deficit of these two parts is added up. The total amount of fiscal deficit in China in the past decade has reached 175.71 billion yuan, accounting for 10.4% of the total state expenditure over the same period. Such a huge fiscal deficit, as well as the upcoming and a series of deep-seated hidden dangers to the tremendous financial pressure on repayment peak shows that the state finance has been in a difficult situation with grave conditions