实行分税制以来，我市财政收入逐年递增，然而，至今未能缓解财政困难，财政赤字不减，资金严重紧缺，其重要原因是财政负债沉重，收支平衡形势严峻。从１９９８年开始，上级财政要从转移支付补助款中，扣减到期未还的企事业单位（包括财政担保）财政性贷款，致使财政资金... Since the implementation of the tax-sharing system, the fiscal revenue of our city has been increasing year by year. However, it has so far failed to ease the financial difficulties, reduced the fiscal deficit, and caused serious shortage of funds. The important reason for this is the heavy fiscal liabilities and the severe break-even. From 1998 onwards, higher level finance should deduct the financial loans of enterprises and institutions (including financial guarantee) that have not yet expired from the transfer payment subsidies, resulting in the ...