地方政府收入主要包括地方自治税收、税收分享和政府间转移支付,不同国家的地方政府其收入结构存在很大差异。由于自治税收、税收分享和政府间转移支付在地方收入数量和收支权力方面的特点不同,不同的地方政府收入结构对地方政府治理意图和治理能力具有不同影响,进而最终作用于地方政府治理。而地方政府收入结构的优化又受多种因素的限制,一国应当在考虑不同种类收入特点的前提下,结合各类限制因素,对地方政府收入结构进行优化,以促进地方政府有效治理。 Local government revenue mainly includes local self-government tax revenue, tax sharing and intergovernmental transfer payments. The income structure of local governments in different countries varies widely. Owing to the different characteristics of autonomous revenue, tax sharing and intergovernmental transfer payment in the amount of local revenue and revenue and expenditure, different local government revenue structures have different effects on the governance intentions and governance abilities of local governments, and ultimately act on the governance of local governments. However, the optimization of the revenue structure of local governments is limited by many factors. One country should optimize the income structure of local governments in light of various kinds of income characteristics and various constraints to promote the effective governance of local governments.