经济发展与财政困难并存是当前国民经济运行中的一个突出问题。较长时期以来,财政一直处于紧张运行状态。从1979年到1990年的12年间,国家财政有11年收不抵支,累计硬赤字约900亿元,如加上内外债的软赤字则高达2600多亿元,软赤字占同期国民生产总值(以下简称GNP)的比重已突破2%的国际公认的警界线。连年财政赤字,财政的回旋余地甚小,不但其 The coexistence of economic development and financial difficulties is a prominent issue in the current national economy. For a long time, finance has been in a state of tension. In the 12 years from 1979 to 1990, the national finance failed to meet its budget for 11 years with a cumulative hard deficit of about 90 billion yuan. As the soft deficit with internal and external debt reached as high as more than 260 billion yuan, the soft deficit accounted for a total of GNP Value (hereinafter referred to as GNP) has exceeded 2% of the internationally recognized police line. In spite of the fiscal deficits in recent years, there is little room for maneuver in finance