一、财政状况与国债状况改革开放以来，我国财政为社会和经济的发展作出了重大的贡献，财政和金融体制日益完善．但是在经济体制转轨过程中，财政收支状况日趋紧张，由此形成的债务问题也随之实出出来．表一和农二详细列举了十几年来的财政状况和国债状况．表一财政状况单位： I. Financial Situation and the State of National Debts Since the reform and opening up, China’s financial administration has made significant contributions to the social and economic development and the financial and financial systems have been improving day by day. However, in the process of economic transition, the state of fiscal revenue and expenditure has become increasingly tense, and the debt problems thus formed have also come out. Table I and Agriculture II detailed the ten years of state of affairs and government bonds. Table I Financial status Unit: