作者从财政收支水平和经济发展水平之间的关系出发,界定出了“财攻困难”的含义。财政困难的原因很多,但“财政模式”的选择,财政的生产职能、分配职能、调节职能在财政这一有机体系中不协调等是主要原因。作者认为解决财政困难最主要的是财政模式的选择,应由此而强调生产型或消费型的模式转向“生产调节型”。 Based on the relationship between the level of financial revenue and expenditure and the level of economic development, the author defines the meaning of “difficult financial settlement”. There are many reasons for financial difficulties, but the main reason is the choice of “fiscal model”, the production function of finance, the distribution function, and the adjustment of functions in the organic system of finance. The author believes that the most important solution to financial difficulties is the choice of the fiscal model, which should emphasize that the mode of production or consumption should be shifted to “mode of production regulation.”