具体来说,我国财政运行存在四个方面的问题: 第一,财政体制改革的正效应未能充分发挥作用。1994年我国财政体制改革的核心,是划分中央财政和地方财政的预算收支范围,在划分中央和地方企业的基础上实行预算包干、差额控制。综观一年多来财税体制运行的情况,可发现预算包干制度虽稳固了地方收入的增长机制,却制约了中央财政收入的增长,致使在国家财政收入的增量分配中,中央财政的边际收入相对于地方趋于下降。1995年国债的创历史纪录发行量就是一个有力的证明。由于中央财政占全部财政 Specifically, there are four problems in China’s financial operation: First, the positive effects of the reform of the financial system have not been fully realized. The core of China’s financial system reform in 1994 is to divide the scope of the budget revenues and expenditures of the central finance and local finance into budgets and carry out budget control based on the division of central and local enterprises. Looking at the operation of the fiscal and taxation system over the past year and more, we can see that although the budgetary contract system has stabilized the growth mechanism of local revenue, it has restricted the growth of the central government’s revenue so that in the incremental distribution of state revenue, the central government’s marginal revenue Relative to the local tend to decline. The record issuance of treasury bonds in 1995 is a strong proof. As the central government accounts for all the financial