一、地方财政调控职能弱化现状由于地方财政自主调控意识的削弱和财政立法不健全,地方财政与中央财政利益关系不规范,以及近几年来过分地强调放水养鱼、企业包盈不包亏等多种因素的困扰,致使地方财政宏观调控职能严重萎缩,其重要表现有如下几个方面:1.地方财政调控自觉意识淡薄。长期以来,财政理论界在财政宏观调控的研究方面偏于中 First, the weakening of the local financial regulatory functions of the status quo due to weakening the awareness of the autonomous local financial regulation and financial legislation is not perfect, the relationship between local finance and the central government is not standardized, as well as excessive emphasis on water and fish farming in recent years, the business package does not cover losses, etc. Many factors plagued the local financial macro-control function, resulting in a serious decline in its important performance in the following areas: 1. Local financial regulation of consciousness is weak. For a long time, the financial theory circles have devoted themselves to the study of macro-control of finance