1979年以来的10年,财政为支持改革和促进经济发展做出了巨大的努力和贡献;同时,国家财政包括中央财政和地方财政,自身却陷入困境,面临严重的挑战。这集中表现在两个方面:一是两个比重明显偏低。财政收入占国民收入的比重,1953年至1978年间平均为35.8%,1979年为31.9%,1988年降为19.2%。中央财政收入占全国财政收入的比 In the 10 years since 1979, the treasury has made tremendous efforts and contributions to supporting the reform and economic development. At the same time, the state treasury, including the central finance and the local treasury, has itself been in difficulty and faces grave challenges. This concentrated in two aspects: First, the two proportion was significantly lower. The share of fiscal revenue in national income was 35.8% between 1953 and 1978, 31.9% in 1979 and 19.2% in 1988. Central government revenue accounted for the national fiscal revenue ratio