一、前言1984年以前地方财政支出所占份额一般在50％以下,而自1995年开始,这一比重上升为70％左右,目前基本稳定在70％左右。可见,地方财政已成为国家财政的主体,如何维持稳健的地方财政支出,保证地方各项职能的正常进行,防范地方财政运行可能出现的风险,保证地方财政支出的可持续性就成了目前地方财政必须面对的一个问题。 I. Preface By 1984, the share of local fiscal expenditure is generally below 50%. Since 1995, this proportion has risen to about 70% and is currently stable at about 70%. It can be seen that local finance has become the main body of state finance. How to maintain a steady local financial expenditure, ensure the normal functioning of local functions, and prevent the risks that local financial operations may face, and ensure the sustainability of local fiscal expenditure become the present place A problem that finance must face.