Traditional theory specifically refers to the comprehensive balance between fiscal revenue and expenditure, credit revenue and expenditure, foreign exchange revenue and expenditure, and material supply and demand. It is the comprehensive fiscal balance theory under the planned economic system. The "Siping" theory holds that fiscal balance is the key to comprehensive balance, bank credit balance is a reflection of comprehensive balance, foreign exchange balance is a supplement to comprehensive balance, and material supply and demand balance is the basis of comprehensive balance. However, since the implementation of the reform and opening up policy, due to the transformation of the economic system, the national economic situation has undergone great changes, and this theory needs to be re-understood and updated. For example, with the break of the unified revenue and expenditure system, the proportion of fiscal revenue in GDP has dropped sharply, and it is difficult to establish that fiscal balance is the key to comprehensive balance. Another example is that under the traditional system, because enterprises have less independent financial resources, , residents’ monetary income level and saving propensity are both low, so the role of enterprises and residents’ income and expenditure in the overall balance is insignificant. But under the market system they have become important macroeconomic variables, and so on.

Nevertheless, the "Siping" theory, as a summary of my country's practical experience that creatively applies Marxist social reproduction principles, still has certain reference significance for the current comprehensive balance of my country's economy; ① Seeking balance balance. The comprehensive balance of the national economy can be achieved by keeping finance, credit, materials, and foreign exchange in balance respectively, and they occupy different positions in the comprehensive balance. This is the basic idea of ??the traditional "Siping" theory. Although it also requires finance, credit, materials, and foreign exchange to coordinate with each other, it is only a remedy for the inability to maintain balance separately. Under market economy conditions, due to the non-equilibrium nature of economic operations, more emphasis is usually placed on achieving comprehensive balance through coordination among finance, credit, materials, and foreign exchange, but the importance of maintaining balance cannot be completely ignored. Because an imbalance in any item in finance, credit, and foreign exchange receipts and payments may be the cause of the overall imbalance. When an imbalance in one item leads to an overall imbalance, the government will be forced to adjust through an imbalance in another item in the opposite direction. Ultimately, this is an expedient measure of "removing the east wall to make up for the west wall." ② Grasp the main contradiction. The judgment that the balance of fiscal revenue and expenditure is the key to comprehensive balance captures the main contradiction that restricts comprehensive balance under the planning system. Although this conclusion is no longer applicable under market economy conditions, the idea of ??grasping the principal contradiction still has profound guiding significance for achieving a comprehensive balance of fiscal revenue and expenditure under market economy conditions. Since during the operation of the market economy, changes in the currency balances and expenditures of various departments and their mutual relationships will be comprehensively reflected in bank credit balances, and the banking system is also responsible for providing and creating means of circulation and means of payment. Therefore, Banks are the intermediaries and hubs for currency receipts and payments of various departments. Since demand is all demand with monetary payment capabilities, the balance of supply and demand mainly depends on bank credit balances. In other words, bank credit receipts and payments are the key to achieving comprehensive economic balance under market economy conditions. Recognizing this is also of great significance to achieving a comprehensive balance of fiscal revenue and expenditure.