中国财政学会一九八○年年会和第四次全国财政理论讨论会于1980年年底在昆明举行,现将讨论情况和有关观点整理如下:一、关于财政赤字问题(一)财政赤字与赤字财政。财政赤字是国家预算的年度支出超过收入的差额。财政赤字与赤字财政是两个不同的概念。前者在安排财政计划时是平衡的,但由于计划的失算或某种客观原因,执行结果发生了赤字;而后者则是在编制财政收支计划时就安排有赤字,是属于财政政策问题。不少同志认为,近两年连续出现财政赤 The Annual Meeting of China Financial Institutions in the 1980 and the Fourth National Symposium on Financial Administration were held in Kunming in late 1980. The discussions and relevant points of view are summarized as follows: I. Issues Concerning the Fiscal Deficit (I) Fiscal Deficit and the Deficit financial. The fiscal deficit is the difference between the annual expenditure of the state budget and the income. Fiscal Deficit and Deficit Finance are two different concepts. While the former is balanced when it comes to arranging its fiscal plans, its implementation has a deficit due to planned miscalculations or some objective reasons. The latter, on the other hand, has a deficit in the preparation of its fiscal revenue and expenditure plan. This is a fiscal policy issue. Many comrades think that there has been a continuous fiscal deficit in the past two years