胡耀邦同志在党的十二大的报告中提出,为了集中必要资金,进行重点建设,“在继续执行现行财政体制和保障企业应有自主权的同时,要根据不同地区、不同行业的实际情况,适当调整中央、地方财政收入的分配比例和企业利润留成的比例,还 Comrade Hu Yaobang pointed out in the report of the 12th CPC National Congress that in order to concentrate the necessary funds and carry out key construction, ”while continuing to implement the existing fiscal system and guaranteeing the due autonomy of enterprises, we must base ourselves on the actual situation in different regions and industries , Properly adjust the central and local revenue distribution ratio and corporate profits retained ratio