我国现行的财政体系是计划经济体制的产物。随着以市场化为主导的经济体制改革的展开，原有财政体制的弊端逐渐显露出来。主要表现为与国有企业关系不当，对亏损国企的财政补贴加大了财政的负担，而盈利国企利润的上缴又压抑了这些企业投资和扩大再生产的欲望，从而使国企... The current fiscal system in our country is a product of the planned economic system. With the reform of the economic system dominated by the marketization, the drawbacks of the original financial system are gradually revealed. Mainly manifested in improper relations with state-owned enterprises, financial subsidies to the loss of state-owned enterprises increased the financial burden, and profit-making state-owned enterprises turn over the profits of these enterprises to suppress and expand the desire to expand reproduction, so that state-owned enterprises ...