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分税制改革以来,财政运行情况总体良好,在促进经济社会发展中发挥了积极的作用。但经过多年运行,随着财力重心的逐年上移,也暴露出现行体制中存在的薄弱环节,地方政府的财权和事权之间的失衡逐渐突显出来,加之县乡经济发展的动力和活力不足,特别是中西部省市县、乡两级财政的困难和矛盾尤其突出,集中表现为财力严
Since the reform of the tax-sharing system, the overall financial performance has played a positive role in promoting economic and social development. However, after many years of operation, as the financial center of gravity increases year by year, the weak links existing in the existing system have also been exposed. The imbalance between the financial power and the power of local governments has gradually become apparent. Coupled with the lack of motivation and vitality in the economic development of the county and township, In particular, the financial difficulties and contradictions at the county and township levels in the central and western provinces and cities are particularly prominent, with concentrated financial resources