本文以中央和地方之间的财政制度安排为研究对象,回顾了建国以来财政体制改革的变迁过程,并分析了各种财政体制的利弊。本文对地方政府的财政激励强度作了实证分析,并将地方政府财政收入范围的变化考虑进去,结果说明改革后的地方政府财政激励强度得到了大大加强,而分税制改革前后地方政府的财政激励强度变化不大。 This article takes the arrangement of the financial system between the central and local governments as the research object, reviews the changing process of the financial system reform since the founding of the People’s Republic, and analyzes the pros and cons of various financial systems. This paper makes an empirical analysis of the fiscal incentive intensity of local governments and takes into account the changes in the scope of local government revenue. The results show that the fiscal incentive intensity of the local government after the reform has been greatly strengthened, while the fiscal incentive intensity of local governments before and after the tax-sharing system reform Has not changed much.