根本出路在于重塑能够理顺中央和地方财政关系的财政体制,逐步改包而不干的包干性财政体制为有法律形式保证的规范性分级财政体制,即在划分中央和地方政府职能范围基础上划分财权,使地方具有宪法规定的财政自主权,具有独立财源和独立预算。 The fundamental way out is to reshape the fiscal system that can straighten out the fiscal relations between the central and local governments and gradually change the package instead of doing it. The dry-type fiscal system is a normative and hierarchical financial system with legal guarantees, that is, dividing the scope of functions of the central and local governments On the division of financial power, so that the local government has the constitutional financial autonomy, with independent financial resources and an independent budget.