2013年2月,《地方财政研究》出刊整满100期。作为编者,我们自然希望为以后留下点纪念,于是有了种种备选的方案和设想,但最终还是选择了平实。我们很清楚地知道办刊是为了什么,绝不是编者的自娱自乐,而是为读者、为社会奉献出更多更好的学术精品,那才是编者真正的价值和快慰所在。因此,我们没有将过多的精力放在华美的版面与贺词上,而是邀约了国内一大批财税名家,从不同层面、不同 In February 2013, “Local Financial Research” was published in full 100 issues. As an editor, we naturally hope that we can leave a point for commemorating later. Therefore, we have all kinds of options and plans, but in the end we have chosen a level one. We know very clearly what the journal is for. It is by no means an entertaining compilation of editors, but a dedication to the reader and the community for more and better academic excellence. That is the true value and comfort of the editor. Therefore, we have not put too much energy on the gorgeous page and message, but invited a large number of famous tax officials in China, from different levels and different