当前，财政资金年终集中入库．支出与退库，已成为困扰地方财政正常运行、束缚经济发展的突出问题。本文试图对其形成的原因进行深入的剖析，以寻求解决的措施。一、财政资金年终集中入库、支出与退库的产生原因财政资金年终集中入库、支出、退库这种现象形成的原因十分复杂， At present, the end of fiscal funds concentrated storage. Expenditure and withdrawal from warehouses have become prominent issues that plague the normal operation of local finance and constrain economic development. This paper attempts to analyze the reasons for its formation in an attempt to find solutions. First, the fiscal year-end centralized warehousing, expenditures and the reasons for the withdrawal Reasons for the accumulation of fiscal funds end-of-year storage, expenditures, the withdrawal of the phenomenon is very complicated,