我国中央与地方的财政关系仍然处于失衡状态。总体上中央政府有着出台收入划分新方案的主导权,而地方政府穷于应付。随着近年来收入管理技术和制度的日益完善(比如引入国库集中收付制度,土地出让收入纳入预算内管理等),富裕地区地方政府的博弈空间 The financial relations between our central and local governments are still in an unbalanced state. In general, the central government has the power to introduce new programs of income division, while local governments are poorly equipped. With the improvement of income management techniques and systems in recent years (such as the introduction of treasury centralized payment system and the incorporation of land transfer revenues into budget management), the gaming space of local governments in rich areas