“赤字财政”现象在目前大多数企业中普遍存在,并已成为困扰企业经济效益提高,加剧企业资金供需矛盾的一个重要因素,必须引起高度重视.其产生的原因一是企业计划脱节,财权分散。计划部门在技术改造、新产品开发、基建项目安排时,对企业的资金实力、负债情况不甚了解,致使资金需要和资金供应脱节,财务部门难以保证计划开支项目的资金需要。二是将财务收支预算建立在对企业生产经营盲目乐观的基础上。有 The phenomenon of “deficit fiscal” is ubiquitous in most enterprises at present and has become an important factor that beset the economic benefits of enterprises and aggravate the contradiction between supply and demand of enterprises, which must be paid great attention to because of the out-of- Financial decentralization. Planning departments in technological transformation, new product development, infrastructure projects arrangements, the financial strength of enterprises, the lack of understanding of the situation, resulting in the funding needs and funding out of line, the financial sector is difficult to guarantee the funding needs of the project expenditures. Second, the budget of the financial revenue and expenditure based on the blind optimism of the production and operation of enterprises on the basis. Have