第二财政预算是指地方政府对本地区不纳入国家预算管理的各项预算外资金实行预算化管理的一种制度,可视为国家预算的组成部分。 一、地方政府建立第二预算的必要性 (一)实行分税制后,地方财政的压力增大 当前的分税制过多的倾向于扩大中央税和共享税规模,致使地方政府难以形成主体税源,留给地方的税收,税源零星分散、弹性小、征收难度大,财力增长趋缓,而地方不仅要承担中央集中增量 The second budget refers to a system of budgetary management by local governments for various extrabudgetary funds not included in the state budget management in the region and can be regarded as an integral part of the state budget. I. The Necessity of Establishing the Second Budget by Local Governments (I) Increasing the pressure on local finance after the introduction of the tax-sharing system The current tax-sharing system tends to expand the size of the central tax and sharing tax, making it difficult for local governments to form the main tax source and leave Local taxes, sporadic scattered sources of sources of funds, low elasticity, the difficulty of collection, and slowing of the growth of financial resources, while local governments should not only undertake the central government’s incremental increase