作者认为，财政困难是体制性的，是由于放松让利改革的对策和方法上的某些失当，导致财政职能肢解、财政收入功能衰退、社会分配秩序混乱、国家财力分散。因此，解决财政困难必须加强治理，建立一个职能完备、功能健全、与市场经济体制协调的新财政体系。为此，要转换财政职能，在实现两种职能分开改革的基础上，大力精简行政机构，缩减行政经费；全面转换财政收支机制；改革预算管理体制，清理和分解预算外资金及预算外的预算外资金，把一切属于财政性的收入和支出全部纳入统一的国家预算之内；建立国内统一的，由财政承担基金筹集和预算收入管理的社会保障体系。 The author believes that financial difficulties are institutional, due to some misconduct in the strategy and method of loosening and reform, leading to the dismemberment of financial functions, the decline of fiscal revenue functions, the disorder of social distribution and the decentralization of state financial resources. Therefore, to solve the financial difficulties, we must strengthen governance and establish a new fiscal system with complete functions, sound functions and coordination with the market economy. To this end, it is necessary to change the fiscal function and, on the basis of achieving the separation of the two types of functions, reform the administrative structure and reduce administrative expenses drastically; to fully transform the fiscal revenue and expenditure mechanism; to reform the budget management system and to clean up and disassemble extrabudgetary funds and extrabudgetary funds Extrabudgetary funds should include all revenues and expenditures belonging to the fiscal category in a unified national budget. A unified national social security system should be set up that will be financed by the financial commitment fund and administered by budgetary revenues.