（一）在传统的计划经济体制下，我国财政理论界极力主张国家财政实行收支平衡，不打赤字，并把财政平衡作为衡量财政状况好转的一个标准。我认为，收支平衡只是财政运行中的一种理想境界，力争收支平衡是财政工作应追求的目标。但客观现实往往违背我们的主观愿望。事实上... (1) Under the traditional planned economy system, China’s financial theory circles strongly advocate that the state finance should have a balance of payments without any deficits and regard fiscal balance as a measure of the improvement in financial conditions. In my opinion, the balance of payments is only an ideal realm in the financial operation. To strive for a balance between revenue and expenditure is the goal that financial work should pursue. However, the objective reality often runs counter to our subjective desire. In fact ...