防止和纠正实施分税制后的一些偏向周其钢，郑卫分税制财政体制是在中央和地方财政都很窘迫的背景下出台的，在正视困难的同时，应看到分税制给地方财政发展带来的新机遇。适应分税制要求，在新形势下做好地方财政工作，应当防止以下几种偏向。重地方轻全局。新形势下地方... Preventing and correcting some biases after the implementation of the tax-sharing system Zhou Qigang, Zheng Wei The tax-sharing fiscal system was promulgated under the background of embarrassment of the central and local governments. Faced with difficulties, we should also see the new opportunities brought by the tax-sharing system for the development of local finance . To meet the requirements of the tax distribution system and do a good job in local financial work under the new situation, we should prevent the following kinds of biases. Heavy local light overall. Under the new situation ...