问:为什么要进行中央财政与地方财政的年终单独结算? 答:1980年以来,中央对地方实行不同形式的财政收支包干的预算管理体制。这个体制的特点是,在划定地方收支范围,确定收支基数的基础上,核定地 Q: Why do we need to separately settle the year-end balances of the central finance and local finance? A: Since 1980, the central government has implemented different forms of the budget management system for fiscal revenue and expenditure. The characteristic of this system is that on the basis of delineating the scope of local revenues and expenditures and determining the base of receipts and payments, the authorized areas