地方政府财政收入能力问题是上级政府、本级政府以及财政部门十分关心的重要问题。由于它涉及政府的财政政策抉择取向与制定，同时它也是构建地方政府公共财政框架的基础，因此研究它十分必要。什么是财政收入能力？广义的财政收入能力是指一个地区在一定时期内能够形成政府财 The problem of the local government’s fiscal revenue capability is an important issue that is of great concern to the higher-level government, its own government, and the financial department. Because it involves the government’s choice of fiscal policy orientation and formulation, and it is also the foundation of local government public finance framework, so it is necessary to study. What is the financial income capacity? A broad range of fiscal revenue capabilities means that a region can form government money over a period of time