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“七五”以来,我国财政每年都增加或调整预算科目,力图改善和扭转入不敷出的状况。但财政状况却日渐恶化,帐面硬赤字从1986年的70.55亿元扩大到1989年的92亿元,加上1990年的预算赤字,“七五”累计帐面赤字410亿元,平均每年都在80亿元以上。如果列入债务净收入,财政赤字的规模还将扩大,已经成为国民经济发展中越背越重的包袱。不下决心尽快甩掉这个包袱,扭转财政困境,国民经济发展很难进入良性循环。一、“七五”财政收支不平衡的主要矛盾是国家财政收入不足十年经济体制改革,特别是近年来的财政体制改革,使我国财政改变了原有的“统收统支”管理体制,扩大了地方增收增支和企业搞活收支的自主权,从而提高了他们的创
Since the Seventh Five-Year Plan, China’s financial administration has added or adjusted its budget items every year, trying to improve and reverse the situation of overrun. However, the financial situation was deteriorating. The hard deficit in the account was expanded from 7.055 billion yuan in 1986 to 9.2 billion yuan in 1989. With the budget deficit in 1990, the accumulated deficit in the “Seventh Five-year” Plan was 41 billion yuan, on average each year More than 80 billion yuan. If included in the net debt, the scale of the fiscal deficit will also expand, has become the more and more heavy burden in the development of national economy. Not resolving to get rid of this burden as soon as possible and reversing the financial difficulties will make it difficult for the national economy to enter a virtuous circle. First, the main contradiction between the fiscal revenue imbalance and the imbalance in the “Seventh Five-Year Plan” period is that the state has less than 10 years of revenue in its fiscal revenue. In particular, the financial system reform in recent years has changed the fiscal system in our country. , Expanding the local revenue growth and business autonomy revival revenue, thereby enhancing their innovation