财政隐形赤字,是指许多地方财政在办理财政决算时,通过收入、支出或往来将部分赤字挂帐而形成的帐面赤字与实际赤字不符的现象。这是近几年来财政决算出现的新问题,有人称之为“挂帐”赤字。据一些县调查,隐形赤字占上级批复决算赤字少则百分之几,多则百分之二三十。隐形赤字使财政决算失去了真实性,不利于领导正确判断财政形势,作出正确决策。隐形赤字的产生有人为因素,也有财政本身工作上存在的问题,其表现形式主要有以下几种情况:一、剔除决算中部分支出使财政赤字帐面小于实际。在收入不变的情况下,支出大,滚存结余就小,剔除支出相应加大滚存结余,减少赤字。近几年来,财政赤字越滚越大的现象已引起了各级人大常委会及政府的 The fiscal invisible deficit refers to the phenomenon that the book deficit formed by many local governments when they handle the financial statements is not in conformity with the actual deficit due to the collection of part of the deficit by income, expenditure or current account. This is a new issue that has emerged in the fiscal accounts in recent years. Some people call this “deficit”. According to some county surveys, the invisible deficit accounts for a few percent of the deficit in accounts approved by superiors, with as much as 20% or 30%. Invisible deficits make the fiscal accounts lost their authenticity is not conducive to the leadership to correctly judge the financial situation and make the right decisions. The emergence of invisible deficits has man-made factors as well as problems in the work of the financial itself. The main forms of manifestations are as follows: First, part of the expenditures excluding the accounts make the deficit book smaller than the actual. In the case of the same income, the expenditure is large, the rolling surplus is small, and the expenditure will be gradually reduced to reduce the deficit. In recent years, the phenomenon of the growing budget deficit has caused the NPC Standing Committee and the government at all levels