现阶段实行的分税制财政管理体制,由于承认了地方1993年既得利益和实行了统一的“两税”上划办法,不可能解决财政包干体制下形成的地方贫富悬殊问题。目前,贫困地区连发放工资都有困难,更谈不上发展经济壮大财源,缓解财政困境。从我省贫困地区财政的现状来看,实行带有调节贫富性质的转移支付制度势在必行,且已到了刻不容缓 The tax-sharing fiscal management system implemented at this stage can not solve the problem of the disparity between the rich and the poor at the local level due to the fiscal underwriting system because it recognized the vested interests of the local authorities in 1993 and implemented the unified “two taxes.” At present, it is difficult for even the poor areas to pay wages, let alone to develop their own economy so as to ease their financial difficulties. Judging from the present situation of finance in poverty-stricken areas in our province, it is imperative to implement a system of transfer payments with the nature of adjusting for the poor and the rich, and it has reached an imperative