现行财政包干制,在调动地方和企业的积极性、保证中央财政收入方面起到了一定的积极作用。但也助长了地区封锁、市场分割、投资膨胀、重复建设和超额分配等弊端。产生这种现象的重要原因之一,是刺激有余,约束不足。因而,在中央与地方之间,财政关系很不稳定,财政管理很不规范。完善财政包干制,关键是要从中央到地方建立健全约束机制,将调动积极性与增强约束力融为一体。 The current fiscal package has played a positive role in mobilizing the enthusiasm of localities and enterprises and ensuring the central government’s revenue. But also contributed to the drawbacks of regional blockade, market segmentation, investment expansion, redundant construction and over-allocation. One of the important reasons for this phenomenon is to stimulate more than enough constraints. Therefore, between the central and local governments, the financial relations are very unstable and the financial management is not standardized. The key is to perfect the system of financial assistance from the central government to local governments, establish a sound system of restraint, and combine the enthusiasm for mobilization with the enhancement of binding power.