财政赤字是市场经济国家经济发展中的一个普遍经济现象。财政赤字在特殊情况下虽然能起一定的积极作用，但如果经常处于赤字状态或赤字规模过大，会对财政形成压力，导致财政风险，故各国政府都十分重视对财政赤字的弥补。%Financial deficits are a common phenomenon in a nati on’s economic development under the circumstances of market economy. Financial deficits can play certain active role in special condition, however, if the nati onal economy is always in the state of financial deficits or the size of deficit s are too big, it will make a burden of the finance and cause the financial risk . Hence the government of every country attached great importance to the remedy of financial deficits.
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