为了贯彻落实“调整,改革、整顿、提高”的方针,充分发挥中央和地方两个积极性,适应四化建设的需要,国务院决定,从1980年起,实行“划分收支,分级包干”的财政管理体制。新的财政体制的原则是:在巩固中央统一领导和统一计划,确保中央必不可少的开支的前提下,明确各级财政的权利和责任,作到权责结合,各司其职,各负其责,充分 In order to implement the principle of “readjustment, reform, rectification and improvement” and give full play to the enthusiasm of the two central and local governments to meet the needs of the four modernizations, the State Council decided that since 1980, the “ ”Financial management system. The principle of the new fiscal system is: under the premise of consolidating the unified leadership and unification of the Central Government and ensuring central government’s necessary expenses, clarifying the fiscal rights and responsibilities at all levels, combining power and responsibility, Its responsibility, full