随着分税制体制的不断完善,中央财力的集中度越来越高,而一些地方财政因受地理条件、自然环境、经济发展的总量和水平等各方面因素的限制和影响,自我财力的调控能力越来越弱。同时,由于我国财政体制与行政管理体制处于逆向运行,按照分税制和分灶吃饭的财税体制,财力不断向上集中,而行政事权则全由上而下分解下达,特别是一些经济不发达的省份,市县财政 With the continuous improvement of the tax-sharing system, the central government has become more and more concentrated. Some local governments, due to the restriction and influence of various factors such as the geographical conditions, the natural environment and the economic development, Weak ability. At the same time, due to the adverse operation of China’s fiscal system and administrative system, fiscal resources are constantly concentrated in line with the tax-sharing system and the centralized system of fiscal and taxation. However, the administrative authority is allotted downwards and downwards from the top-down level, especially in economically underdeveloped provinces, City and county finance