研究中央和地方的财政关系，关键在于对地方之间的差别性和流动性有正确的认识。财政具有资源配置职能、收入分配职能和经济稳定职能。传统的财政理论认为地方政府主要承担资源配工职能，不应承担收入分记职能和经济稳定职能。这种观点是以地方的差别性和流动性为前提的。差别 The key to studying the financial relations between the central government and local governments is to have a correct understanding of the differences and liquidity between different places. Finance has the function of resource allocation, income distribution and economic stability. The traditional fiscal theory holds that local governments mainly undertake the functions of resource allocation and should not undertake the income sharing and economic stabilization functions. This view is based on the premise of local differences and liquidity. difference