一、我国财政的现状近两年来,我国财政面临的严峻形势已成为各界人士经常谈论的热门话题。最近,财政部长王丙乾指出,明后两年财政面临的形势相当严峻,“近几年经济上需求过旺,总需求超过了总供给,引起了通货膨胀。反映到财政上,就是财政支出增长过快,财政收入增长较慢,资金供需之间的矛盾非常突出,不仅中央财政很困难,地方财政也很困难。”摆在我们面前的现实问题是,一方面经济和社会各个方面的发展需要增加财政支出;另一方面财政集中资金的能力越来越弱,财政对国民经济的调控职能日趋弱化。具体地说,财政的困境有如下几种表现: I. The Current Situation of China’s Finance In the past two years, the grim situation facing China’s finance has become a hot topic constantly discussed by people from all walks of life. Recently, Finance Minister Wang Bingqian pointed out that the financial situation in the next two years is rather grim. “In recent years, the demand for economy has surpassed the total demand, surpassing the total supply and causing inflation. Reflecting on the financial point that the fiscal expenditure has increased Faster fiscal revenue growth and contradictions between supply and demand of funds are outstanding. Not only is the central government financially difficult, but local finance is also very difficult. ”The real problem before us is that while the economic and social development needs to increase on the one hand Fiscal expenditure; on the other hand, the ability of the central government to finance the funds is getting weaker and weaker and the fiscal regulatory functions of the national economy are increasingly weakened. Specifically, there are several manifestations of the financial dilemma: