分税制下的地方财源建设初探张启聪作为调整中央与地方分配关系的财政体制改革，分税制的实施必然会对地方财力财源结构带来一些变化和影响，本文拟就分税制条件下地方财政的理财观念和财源建设做一初步的探讨。一、分税制条件下的地方财政首先，分税制为地方财政经济发展... As a financial system reform that adjusts the distributional relationship between central and local governments, the implementation of tax-sharing system will inevitably bring about some changes and influences on the financial resources structure of local finance. This article intends to discuss the concept of financial management of local financial resources under the tax-sharing system, Construction to do a preliminary discussion. First, the local tax under the tax-sharing system First, the tax-sharing system for local financial and economic development ...