新体制下完善我省地方财政管理体制的设想与建议孙世宏实行分税制是中央的既定政策，是深化财税改革的大趋势。广东在履行新的财税体制时，应对现有的地方性财税政策作相应的调整，建立起新的省与各市的财税关系和财税运行新机制。１９９５年是省与各市财政包干协定的最后... Proposal and Suggestions for Perfecting the Local Financial Management System of Our Province under the New System Sun Shixong’s implementation of the tax-sharing system is the established policy of the Central Government and the general trend of deepening the fiscal and taxation reform. When implementing the new fiscal and taxation system, Guangdong should make corresponding adjustments to the existing local fiscal and taxation policies and set up a new fiscal-taxation relationship and a new fiscal and taxation operation mechanism between the provinces and municipalities. 1995 is the last agreement between the provincial and municipal financial contract