地方财政乃国家财政的重要组成部分，依“全国一盘棋”的原则，其与中央财政一道，为国家经济建设的发展作出了“稳健”的贡献。然而，与中央财政相对照，不难发现，地方财政行为中总缺少点开拓和创新意识，鲜见结合各地实际、富有自己特色的地方财政举措。也就是说，地方财政 Local finance, as an important part of state finance, has made “steady” contributions to the development of the national economy along with the central finance in accordance with the principle of “one country’s chess.” However, in contrast with the central finance, it is not difficult to find that there is always a lack of point-of-point exploration and innovation awareness in local fiscal activities. It is seldom seen in local fiscal initiatives that integrate their own characteristics with those in other places. In other words, local finance