中央与地方政府财政收支的稳定性,是我国财政体制改革所要解决的一项重要问题。改革开放以来,经过多次的财政体制改革,我国已逐步建立起以分税制为基础的分级财政体制,基本上理顺了中央及地方政府间的财政关系,各级政府间财政收支相对稳定。近几年,由于经济增长高于预期目标,加上一些政策性增收因素,中央财政超收较多;同时,由于分税制财政体制自 The stability of the financial revenues and expenditures of the central and local governments is an important issue to be solved in the financial system reform in our country. Since the reform and opening up, after many reforms of the financial system, China has gradually established a hierarchical fiscal system based on the tax-sharing system, basically straightened out the fiscal relations between the central and local governments, and maintained relatively stable revenue and expenditure among the governments at all levels. In recent years, due to higher-than-expected economic growth and some policy-related income increases, the central government has surpassed it. At the same time, due to the tax-sharing system