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随着地方政府的政治经济文化等各方面的职能不断加强与转变以及中央政府的事权的不断下方,地方政府所承受的财政压力也越来越大。在这样的情形下,地方政府对财政收入就会有更大的需求,以满足其由于事权扩大所带来的财政支出的扩张。这势必会造成全社会的财政收入在中央政府与地方政府之间的分配矛盾。。本文通过对中央政府与地方政府之间的财政收入相互关系变化的论述,来分析财政收入关系变化调整的必要性。
With the continual strengthening and transformation of the functions of the political economy and culture of local governments and other functions, as well as the constantly undergoing power of the central government, the financial pressure on local governments is also growing. Under such circumstances, local governments will have greater demand for fiscal revenue so as to satisfy their expansion of fiscal expenditure due to the expansion of their power of attorney. This will inevitably result in the distribution of fiscal revenue among the central and local governments. . This paper analyzes the changes of the relationship between fiscal revenue and the necessity of adjustment through the discussion of the changes in the relationship between the revenue of the central government and local governments.