辽宁省财政收入占GDP比重与全国对比可以看出以下特点:(1)发展趋势背道而驰。1994—1999年间,辽宁省一般预算总收入占GDP比重分别为12.1％、11.9％、11.9％、11.6％、11.4％、11.2％,逐年下降趋势;全国财政收入占GDP比重分别为11.2％、10.7％、10.9％、11.6％、12.6％、14％,先降后升趋势,其中1995年、1996年是比重最低的两年,分别为10.7％和10.9％,主要是受国家宏观紧缩政策时滞效 Liaoning Province, the proportion of fiscal revenue in GDP and the national comparison can be seen the following characteristics: (1) the development trend runs counter to. In 1994-1999, Liaoning’s general budget revenue accounted for 12.1%, 11.9%, 11.9%, 11.6%, 11.4% and 11.2% of GDP respectively, declining year by year; the national revenue accounted for 11.2% of GDP, respectively, and 10.7% %, 10.9%, 11.6%, 12.6% and 14% respectively. The first two years of decline in 1995 and 1996 were 10.7% and 10.9% respectively, mainly due to the delay of the national macro-economic tightening policy effect