在50个美国州中，有24个州没有足够的资金来支付账单。与此同时，根据对州财政的新分析，一个鲜为人知的红州与众不同。
Of the 50 U.S. states, 24 don't have enough money to cover their bills. Meanwhile, one under-the-radar red state stands apart from the rest, according to a new analysis of state finances.
北达科他州在《会计真相》2026年《各州财政状况》报告中排名第一，截至2025财年，其财政盈余超过支付州账单所需金额210亿美元。这一财政缓冲使北达科他州成为全国“纳税人盈余”最高的州，达到72,300美元。
North Dakota ranked No. 1 in Truth in Accounting's 2026 Financial State of the States report, ending fiscal year 2025 with $21 billion more than it needed to pay the state's bills. That financial cushion gave North Dakota the highest "Taxpayer Surplus" in the country at $72,300.
纳税人盈余这一数字并不意味着该州居民在年底能够拿回这么多钱——而是根据该组织的方法论，代表每位纳税人应分得的州盈余份额。
The taxpayer surplus figure does not mean that the state's residents receive that amount of money back in their pockets at the end of the year — rather it represents each taxpayer's share of the state's surplus under the group's methodology.
当经济疲软时，拥有盈余的州与负担较重的州之间的差距尤为重要。财务状况更稳健的州在应对衰退、维持公共服务和履行退休义务方面有更大空间；而背负大量未资助债务的州在收入下降时，可能面临更艰难的税收、支出和借贷选择。
The divide between the states with surplus versus those with burden matters especially when the economy weakens. States with stronger balance sheets have more room to weather downturns, maintain public services and meet retirement obligations, while states carrying large unfunded debts can face tougher choices over taxes, spending and borrowing when revenues fall.
您认为自己的州物价昂贵？新数据揭示美国人面临最高生活成本的地区。北达科他州的财政状况得益于其传承基金——一个由石油税收建立的州投资基金。
THINK YOUR STATE IS EXPENSIVE? NEW DATA REVEALS WHERE AMERICANS FACE THE HIGHEST COST-OF-LIVING North Dakota's financial position was bolstered by its Legacy Fund, a state investment fund built with oil tax revenue.
尽管在能源价格下跌的背景下，石油、天然气和煤炭税收有所下降，但报告指出，强劲的投资收益和联邦拨款收入帮助抵消了这一下降。
Although oil, gas and coal tax revenues declined amid lower energy prices, strong investment earnings and federal grant revenue helped offset the drop, according to the report.
在排名中，北达科他州之后依次是阿拉斯加州、怀俄明州、犹他州和田纳西州。这五个州的纳税人盈余从田纳西州的11,400美元到北达科他州的72,300美元不等。这少数几个州的财政状况与全国近一半的州形成鲜明对比。报告发现，有24个州没有足够的可用资产来覆盖其财政义务。
North Dakota was followed in the rankings by Alaska, Wyoming, Utah and Tennessee. The five states all had taxpayer surpluses ranging from $11,400 in Tennessee to topping out in North Dakota with $72,300. Those handful of state's financial position stands in sharp contrast to nearly half the country. The report found that 24 states did not have enough available assets to cover their financial obligations.
新泽西州排名垫底，缺口达1623亿美元。会计真相组织将这一差距转化为每位纳税人45800美元的“纳税人负担”，为全美最高。康涅狄格州排名第49位，随后是伊利诺伊州、马萨诸塞州和加利福尼亚州。
New Jersey ranked last, with a $162.3 billion shortfall. Truth in Accounting translates that gap into a $45,800 "Taxpayer Burden," the highest in the country. Connecticut ranked 49th, followed by Illinois, Massachusetts and California.
垫底的五个州纳税人负担从加利福尼亚州的16000美元到新泽西州的45800美元不等。
The bottom five states had taxpayer burdens ranging from $16,000 in California to $45,800 in New Jersey.
红州在美国财富方面奋勇前进，对手们看着数十亿美元流失 长期退休义务是州财政面临的主要压力来源。
THE RED STATES CHARGING AHEAD WITH AMERICA'S WEALTH AS RIVALS WATCH BILLIONS SLIP AWAY Long-term retirement obligations are a major source of pressure on state finances.
报告称，全国各州在2025财年拥有7750亿美元的未足额养老金负债和4900亿美元的未足额退休人员医疗保健义务。
Across the country, states had $775 billion in unfunded pension liabilities and $490 billion in unfunded retiree health care obligations in fiscal 2025, according to the report.
尽管存在这些缺口，但大多数州在2025年财务状况有所改善。强劲的投资回报提升了养老金资产，并有助于减少未足额养老金义务，尽管会计真相组织警告称，这些收益在市场下跌时可能会逆转。一个被忽视的红州悄然打造了美国最具竞争力的税收体系之一
Despite those shortfalls, most states improved financially in 2025. Strong investment returns boosted pension assets and helped reduce unfunded pension obligations, though Truth in Accounting cautioned that those gains can reverse when markets fall. AN OVERLOOKED RED STATE QUIETLY BUILT ONE OF AMERICA’S MOST COMPETITIVE TAX SYSTEMS