中央财政的下降意味着中央对地方财政控制力的下降。1993年以后,分税制改革的目标就是加强中央对地方财政的控制,重新建立集权的财政体制,因此1994年中央财政的比例猛增到50％以上就不奇怪了。但是从1994年开始,中央财政又在不断地下降:1998年是49.5％,比1994年下降了6个百分点。下降的原因在于国有企业经营状况的不断恶化。从已有的1994年～1997年的数据可以看到,中央财政的主要来源是国有 The decline of the central government means that the central government’s control over the local finance is declining. Since 1993, the goal of tax-sharing reform has been to strengthen central control of local finance and re-establish a centralized financial system. Therefore, it is not surprising that the proportion of central finance soared to more than 50% in 1994. However, since 1994, the Central Government has been continuously declining: 49.5% in 1998, a drop of 6% over 1994. The reason for the decline is the deteriorating state of the state-owned enterprises. From the existing data from 1994 to 1997, we can see that the main source of the central finance is state-owned