【中文版】

财政赤字是指国家财政在一定时期内出现的支出大于收入的差额。通常情况下，这种差额在会计上以负数表示，称作财政赤字。

财政赤字的产生有两种情况：一是财政支出大于财政收入，另一种情况是虽然财政收入大于财政支出，但政府经过审核发现存在违规的财政支出。

财政赤字的大小对于判断一个国家的财政状况有着重要的意义。一般来说，财政赤字过大，说明政府的财政状况不佳，有可能出现财政危机。而财政赤字过小或消失，则可能意味着政府对经济的干预过大，不利于市场经济的自由发展。

为了控制财政赤字，政府通常会采取一系列的措施，如提高税收、削减不必要的开支、加强对财政支出的管理等。这些措施有助于减少财政赤字，提高政府的财政状况。

总之，财政赤字是指国家财政在一定时期内出现的支出大于收入的差额。控制财政赤字对于一个国家的经济发展和社会稳定具有重要意义。

【英文版】

Fiscal deficit refers to the difference between government expenditure and income during a certain period of time. Typically, this difference is indicated by a negative number in accounting, known as the fiscal deficit.

There are two situations in which a fiscal deficit occurs: one is when government expenditure exceeds revenue, and the other is when government revenue exceeds expenditure, but the government finds there are violations in the expenditure after review.

The size of the fiscal deficit is important in judging the financial condition of a country. Generally speaking, a large fiscal deficit indicates that the government's financial condition is not good, and there may be a fiscal crisis. A small or non-existent fiscal deficit may mean that the government intervenes too much in the economy, which is not conducive to the free development of the market economy.

To control the fiscal deficit, the government usually takes a series of measures, such as increasing taxes, reducing unnecessary expenses, strengthening the management of fiscal expenditure, etc. These measures help to reduce the fiscal deficit and improve the government's financial condition.

In summary, the fiscal deficit refers to the difference between government expenditure and income during a certain period of time. Controlling the fiscal deficit is of great significance for the economic development and social stability of a country.