财政管理体制的核心是财权的划分,其中又以划分收支和确定基数为关键。多年来,我们是采用“基数法”确定各地的财政收支基数的,即以某一年份的实际收支水平作为确定财力分配关系的依据。实践证明,这很不合理。目前分 The core of the financial management system is the division of financial power, among which the division of revenue and expenditure and the establishment of a cardinal number are the key issues. Over the years, we have adopted the “base law” to determine the base of fiscal revenues and expenditures. That is, we use the actual level of receipts and expenditures of a certain year as the basis for determining the distribution of financial resources. Practice has proved that this is unreasonable. Current points