当前的财政困境,是由收、支两方面因素造成的。要克服财政困难,走出财政困境,必须在促产增收的同时,着手于从严控制财政支出。支出预算的确立、调整、执行和决算,每个环节上都存在着数量增减变化的可能性。因而,控制财政支出必须实行环环紧扣、步步着力的全过程控制。 The current financial difficulties are caused by two factors: income and expenditure. To overcome financial difficulties and get out of financial difficulties, we must, at the same time as promoting pro-production and income-increasing, start to strictly control fiscal expenditures. Expenditure budget to establish, adjust, implement and final accounts, there is the possibility of changes in the number of each link. Therefore, the control of financial expenditure must be implemented around the ring, step by step efforts to control the entire process.