实行分税制后地方财政的政策取向吴殿元分税制财政体制改革，对地方财政的财源结构、收入结构和支出结构产生了较大的影响。它给地方财政提出了一些新问题的同时，也提供了一个发展自己的机遇。如何抓住机遇，迎接挑战，正确选择自己的政策取向是地方财政亟待解决的问题。... Policy Orientation of Local Finance after the Implementation of Tax Sharing System Wu Dian-yuan The tax-sharing reform of the financial system has had a significant impact on the financial resources structure, income structure and expenditure structure of local governments. While it raised some new problems for local finance, it also provided an opportunity to develop itself. How to seize the opportunity to meet the challenges and correctly choose our own policy orientation are the problems that the local finance needs to solve urgently. ...