由于历史和现实原因所致，我国民族地区财政状况的好坏在很大程度上取决于财政管理体制的变化。1994年实行的分税制改革虽然没有对民族地区作出特别的明确规定，但分税制的实施对民族地区财政产生了巨大影响。本文试就此进行分析并对民族地区实行分税制后现阶段存在的若干问题 Due to historical and practical reasons, the financial status in our ethnic minority areas depends very much on the changes in the financial management system. Although the tax-sharing reform implemented in 1994 did not make any special and definite provisions for ethnic areas, the implementation of the tax-sharing system has had a tremendous impact on the fiscal affairs in ethnic minority areas. This paper tries to analyze this and carry out the tax-sharing system in minority areas after the current stage of the number of problems