从1994年起实行的分税制财政体制这一重大改革,无疑将调动中央与地方两个积极性,促进财政收入的合理增长。但也必然对在包干体制下形成的地方财力格局带来一定变化,特别是以农业经济为 The major reform of the tax-sharing fiscal system that was implemented since 1994 will undoubtedly arouse the enthusiasm of both the central and local governments and promote the reasonable growth of fiscal revenue. However, it will inevitably bring some changes to the local financial structure that is formed under the system of rule of law. In particular, with the agricultural economy as