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当前财政出现困境财政收入低增长和负增长。近年来,在国民经济高速增长的同时,财政收入反而出现了低增长和负增长。财政赤字增长和财政生产性功能不断减弱。一方面,财政收入低增长,而另一方面,价格补贴、行政事业费等财政经常性支出则急剧增加,其结果:一是国家财政赤字,尤其是中央财政赤字不断上升,赤字县增加,地方财政困难也不小。二是财政被迫不断压缩投资性支出,1987年和1988年前8个月财政基建投资支出都出现了负增长,财政基建
Current Financial Difficulties Fiscal revenue is low-growth and negative-growth. In recent years, with the rapid growth of the national economy, the fiscal revenue has seen both low growth and negative growth. Financial deficit growth and financial productivity continue to diminish. On the one hand, the fiscal revenue has been growing at a low rate. On the other hand, the fiscal recurrent expenditures such as price subsidies and administrative expenses have risen sharply. As a result, the national fiscal deficits, especially the rising central deficit and deficit counties, Financial difficulties are not small. Second, finance was forced to continuously reduce its investment expenditures. In 1987 and the first eight months of 1988, the expenditures on financial infrastructure investment all showed negative growth. The financial infrastructure