当前,中央财政困难、地方财政也困难,全国尚有40%的省、2/3的县靠补贴维持财政运行。改革财政分配体制,问题的关键不在于中央与地方谁多分谁少分,而是要首先提高财政收入占国民收入的比重。本文拟就这一问题略抒管见。 At present, the central government is in financial difficulties and local finance is also difficult. There are still 40% of the provinces and 2 of the 3 counties in the country that rely on subsidies to maintain their fiscal operations. The key to reforming the financial allocation system lies not in the central and local governments where people are divided but who should be the first to increase the proportion of fiscal revenue in the national income. This article intends to give a brief overview of this issue.