财政的困难不能只从财政角度去考察,财政收入占国民收入比重的下降与其说是财政困难的原因,到不如说是国民收入分配关系恶化的表现。认真分析经济体制改革以来企业改革的轨迹,我们可以清楚地看到,目前财政面临的重重困难是片面地强调放权让利的企业改革脱离宏观调控轨道、超越市场约束条件的结果。微观上对企业放权搞活,宏观上逐步放弃计划手段的综合平衡。分配的主动权易手,使国民收入的分配格局分散化成为不可逆转之势,使财政分配政策愈来愈具有一种被动维持的色彩。因此,要从根本上解决问题,就必须把认识统一到治理整顿和深化改革上来。 Fiscal difficulties can not be examined solely from a fiscal perspective. The decline in the share of fiscal revenue in the national income is not so much a cause of financial difficulties as it is a manifestation of the deteriorating relations among the national income distribution. By carefully analyzing the trajectory of enterprise reform since the reform of the economic system, we can clearly see that the current difficulties faced by the financial sector are the one-sided emphasis on the result of the corporate reform that moves away from the macro-regulatory path and beyond the market constraint. At the micro level, it is necessary to give impetus to the enterprises and give up the overall balance of the planning measures on a macroeconomic basis. The distribution of the initiative to change hands, the distribution of national income distribution pattern has become irreversible trend, so that the financial allocation policy has more and more a passive maintenance of color. Therefore, to fundamentally solve the problem, we must unify our understanding to rectifying and deepening the reform.