分税制的实施,无疑将调动中央与地方两个积极性,促进财政收入的合理增长,但也必然对包干体制下形成的地方财力格局带来影响,特别是对农业经济为主的贫困县的财力带来较大的影响。笔者从武隆县的实际出发,对其影响程度进行浅析并提出若干对策建议。武隆县是一个有名的山高坡陡、交通不便、信息闭塞、工业极差、农业落后、群众生活水平低下、财政长期靠补贴的山区农业贫困县。在实行财政包干体制期间,为了促进经济和各项事业的 The implementation of the tax-sharing system will undoubtedly mobilize the enthusiasm of both the central and local governments and promote the reasonable growth of fiscal revenue. However, it will inevitably have an impact on the local financial structure that is formed under the cadre-making system, especially in the poor counties where agricultural economy is dominant Come a big impact. Based on the actual situation of Wulong County, the author analyzes the influence degree and puts forward some countermeasures and suggestions. Wulong County is a famous mountainous agricultural poverty-stricken counties with steep mountain slopes, inaccessible traffic, blocked information, poor industry, backward agriculture, low standard of living and long-term financial subsidies. During the implementation of the financial contract system, in order to promote the economy and various undertakings