中国财政承包体制开始于1980年,完结于1993年底,总共经历了14个年头。从现在的眼光来看,虽然财政承包体制只是经济体制转轨时期的一种过渡的财政体制形式,但是它所引发的两个问题仍具有一般意义。第一,它的承包性虽然已被财政体制试验所证明不再适用于中央—地方政府之间的财政关系,但是它仍然存在于其它的管理体制中,特别是企业管理体制中。第二,财政承包体制把中央政府和地方政府的财政利益纳入到同一个分配机制中,使得 China’s fiscal contracting system started in 1980 and ended in 1993, with a total of 14 years. From the current perspective, although the financial contractual system is only a transitional form of the financial system during the transitional period of the economic system, the two problems caused by it are still of general significance. First, although its contractual nature has been proved by the fiscal system that the fiscal relationship between the central and local governments no longer applies, it still exists in other management systems, especially in the enterprise management system. Second, the fiscal contractual system brings the financial benefits of the central and local governments into the same distribution mechanism so that