中央政府虽然会通过转移支付改革等措施缓解地方财政紧张、解决地方财政之间不平衡等问题,但要从根本上调整中央和地方财税关系,前置条件是实现现代政府预算制度,用通俗的话说,就是先管住地方政府的钱袋子。随着中国经济下行压力的加大,政府的财政紧张问题也随之凸显。再加上随着地方政府偿债高峰期的到来,以及 Although the central government will ease local fiscal tensions and solve the imbalance between local finance through measures such as transfer payment reform, it is necessary to fundamentally adjust the fiscal and taxation relations between the central and local governments. The precondition is to realize the modern government budget system, That is, first control of the local government money bag. As the downward pressure on China’s economy increases, the government’s fiscal tension also highlights. Coupled with the arrival of the peak repayments by local governments, as well