在我国社会主义市场经济条件下,需要建立与之相适应的财政运行机制,包括国家预算内资金的运行机制和预算外资金的管理体系,以便更好地优化资源配置,增强财政宏观调控能力,促进经济进一步发展。目前我国财政面临的困难和问题近两年,我国改革开放不断向广度和深度推进,国民经济进入了蓬勃发展的新阶段,国家财政收支情况有所好转,财政体制改革也在稳步前进。但是,我们也应看到,当前经济发展和财政困境同时并存,形成巨大的反差。财政的矛盾和问题主要表现在:一个不同步、两个比例不协调、三个赤字持续存在。所谓“一个不同步”,就是财政收入增长与经济发展不同步,财政收入的增长速度滞后于经济增长幅度。所谓“两个比例不协调”,一是财政收入占国民收入的比重不协调。统计资料表明,目前我国财政收入仅占国民收入的15%,而目前世界各国的平均比重达到30%—40%,发达的资本主义国家已占到60%左右;二是中央财政收入占全国财政收入的比重过低,中央财政举步维艰。所谓“三个赤字”,一是硬赤字,即国家预算执行报告中所反映的赤字,1992年达到237亿元,1993年的预算安排就有赤 Under the conditions of our socialist market economy, we need to establish an appropriate financial operation mechanism, including the operation mechanism of funds within the state budget and the management system of extrabudgetary funds in order to better optimize the allocation of resources and enhance the ability of macro-control over finance, Promote further economic development. At present, the financial difficulties and problems our country faces in the recent two years. The reform and opening up in our country are constantly pushing forward with breadth and depth. The national economy has entered a new phase of vigorous development. The fiscal revenue and expenditure in the country have been somewhat improved, and the reform of the financial system has been steadily proceeding. However, we should also see that there is a huge contrast between the current economic development and the financial difficulties simultaneously. The contradictions and problems in finance are mainly manifested in the following: one is out of sync, the other two are not coordinated and the three deficits persist. The so-called “one unsynchronized” means that the growth of fiscal revenue is not synchronized with economic development, and the growth rate of fiscal revenue lags behind that of economic growth. The so-called “two ratios are not coordinated”. First, the proportion of fiscal revenue in the national income is not in harmony. Statistics show that at present, China’s fiscal revenue accounts for only 15% of the national income. At present, the average proportion of all countries in the world reaches 30% -40%. The developed capitalist countries account for about 60%. Second, the revenue from the central government accounts for the entire national fiscal The proportion of income is too low, the central government is struggling. The so-called “three deficits” are hard deficits, that is, the deficits reflected in the report on the implementation of the state budget. In 1992, they reached 23.7 billion yuan. There were red deficits in 1993