现行财政体制中的若干缺陷,对民族自治州县级财政赤字的发生和发展有着直接的内在联系和长期的制约影响。一、现行“财政包干”体制中的几个主要缺陷“财政包干”体制对初步理顺中央和地方的财政关系,调动地方发展经济积极性方面,确实产生了良好的促进作用。但是现行体制仍存在许多明显缺陷。1.体制设计比较粗糙。本身就包含很多潜在的负效应因素。在体制运行过程中,一是没有 Some deficiencies in the current fiscal system have a direct internal connection and long-term constraints on the occurrence and development of county-level fiscal deficits in ethnic autonomous prefectures. I. The Major Deficiencies in the Current “Financial Contract-and-Governing System” The “financial contract-and-go” system has indeed played a good role in promoting the fiscal relations between the central and local governments and mobilizing the enthusiasm of the local economy. However, there are still many obvious defects in the current system. 1. System design is rough. Itself contains a lot of potential negative effects. In the process of system operation, one is not