分税制对地方财源建设的影响东北财经大学财政系陈集立，常丽（一）财税改革对地方政府理财思想的影响。首先分税制实施后，使地方经济的发展与地方财政利益更加紧密地结合起来，促使地方政府改变过去那种片面追求产值增长，忽视经济效益，热衷干搞外延扩大再生产和祖放式... Impact of the Tax Sharing System on the Construction of Local Financial Resources Chen Juli, Chang Li, Department of Finance, Northeast University of Finance and Economics (a) The Impact of Finance and Taxation Reform on the Financial Management Thought of Local Governments. After the implementation of the tax-sharing system, the development of the local economy is more closely linked with the local financial interests, urging the local governments to change the one-sided pursuit of output growth in the past, neglecting economic benefits, and earnestly engaging in the expansion, extension, reproduction and proclamation ...