当前，在社会主义市场经济与计划经济的磨合时期，地方财政究竟该管什么，不该管什么，应当管到什么程度，换句话说，地方财政职能越位越在哪里，缺位缺在哪里，职能如何定位，已成为学术界和财政界越来越关注的热门话题之一。作为一名地方财政工作者，笔者就此问题谈点浅... At present, during the run-in period of the socialist market economy and the planned economy, what should be managed by local finance and what should be controlled? In other words, where the local financial functions are offsided and where is the vacancy? How to position functions has become a hot topic of growing concern in academic and financial circles. As a local financial workers, I talk about this issue shallow ...