分税制条件下调节地区之间财力分配的若干问题梁尚敏一、调节的紧迫性和可行性我国经济发展极其不平衡，本来就存在着东部、中部、西部三大经济地带经济实力差距甚大的现实，存在着沿海和内地、城市和农村、发达地区和不发达地区之间投入产出水平、收入水平高低悬殊的显著... Some Problems in Regulating the Allocation of Financial Resources Between Regions under the Tax Sharing System Liang Shangmin I. The Urgency and Feasibility of Regulation The extremely unbalanced economic development in our country is such that there is a huge gap in the economic strength between the three major economic zones of the eastern, central and western regions. There is a significant level of input and output between the coast and the hinterland, cities and rural areas, developed and underdeveloped areas, and high and low income levels.