1994年实行的分税制财政管理体制改革及之后陆续推出的一系列财税体制改革措施,有效地促进了财政收入稳定增长机制的形成,增强了中央财政宏观调控能力。但是,在财政“分灶吃饭”体制没有根本改观的情况下,从基本面上对于经济结构调整和经济发展方式转变形成了一定的 The reform of the tax-sharing fiscal management system implemented in 1994 and the series of fiscal and taxation reform measures introduced afterwards effectively promoted the formation of a mechanism of steady growth of revenue and enhanced the macro-control ability of the central finance. However, under the situation where the financial system of “dividing and eating” has not fundamentally changed, fundamentally formed a certain amount of changes in the economic structure and the mode of economic development