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一中国经济改革已经历了12年,在取得举世公认的巨大成就的同时,以财政困难为集中表现的各种深层困扰也在暗中测试着经济改革的耐力和后劲。其中,财政补贴的范围扩张、额度增长始终是造成财政收不抵支、赤字难消的重要原因。由于改革的动力主体与利益刚性并存,这些年深化改革与增加财政补贴之间的确存有某种同步关系。凡参数间、利益间在改革中发生变动盛暂不衔接的时候,财政补贴都情不自禁地伸出补救之手。于是,物价补贴、亏损企业补贴、减免税(补贴的一种形式)、房租补贴、企业福利开支和科教文卫事业费内含的补贴以及工交商业行政事业费支出的补贴等等,都纷纷以公开或隐蔽的方式迅猛增加。若一事一议,每项补贴的增加都可列出理由清单,但总帐算下来,补贴膨胀的基本事实却又令人困惑。对财政补贴包袱的日益沉重,经济学界和决策部门早有察
As China’s economic reform has lasted for 12 years, while achieving tremendous achievements universally acknowledged, various deep-seated problems characterized by financial difficulties are also secretly testing the endurance and staying power of the economic reform. Among them, the scope of financial subsidies to expand the quota growth is always caused by fiscal deficits, the important cause of the deficit is difficult to eliminate. Due to the coexistence of the dynamic main body of the reform and the rigidity of interests, there is indeed some synchronization between these years of deepening reforms and increasing financial subsidies. Where the parameters between the interests of the changes in the reform Sheng temporary convergence, financial subsidies can not help but out of remedy. Therefore, the price subsidies, the loss of corporate subsidies, tax relief (a form of subsidies), rent subsidies, corporate welfare expenses and science and education and health care industry subsidies included in subsidies and trade and commercial administrative expenses of subsidies, etc., have one after another The way openly or covertly grows rapidly. If anything, the list of reasons for each increase will be listed. However, the basic facts about the expansion of subsidies are puzzling. Increasing burden on the financial subsidies, economic circles and decision-making departments have long been aware