我国财政随着改革开放及经济与社会的全面发展，不断地发展完善，同时也面临着转型时期各种矛盾与考验。中国经济要继续发展，就应具备防范和化解金融风险的能力，就应着手研究和解决目前国家财政面临的各种问题。一、存在的问题１．国家财力下降和相对较大的政府机构支出之间 With the all-round development of reform and opening up as well as economy and society, China’s finance has continuously developed and improved. At the same time, it has also faced various contradictions and tests during the transition period. To continue to develop its economy, China should have the ability to prevent and resolve financial risks and should start studying and resolving the various problems facing the state finance. First, the existing problems Between the declining state finances and the relatively large expenditures of government agencies