自1994年我国实行分税制财政体制以来,全国各地发展经济的积极性被充分调动起来,尤其是作为后发展地区的中西部地区,依靠本地丰富的自然资源和区位优势,制定并实施了一系列符合地方实际情况并富有成效的对策和措施,不断优化产业结构,积极转变经济增长方式,实现了地方经济社会又好又快地发展。不过,由于受现行财政体制等方面的影响,我国各地区为了追求本地经济的发展壮大和完成财政收入任务,纷纷采取“大而全”、“小而全”的发展模式,结果导致“重复建设”、“产业结构趋同化”、“新型地方保护主义”、“过度开发资源”等问题,影响了地方经济可持续发展的势头。因此,我们认为,在中央和地方财政进行合理分权的基础上,适当考虑 Since China implemented the tax-sharing fiscal system in 1994, the enthusiasm for economic development throughout the country has been fully mobilized. In particular, the central and western regions, as the post-development regions, have relied on the rich natural resources and geographical advantages of the locality to formulate and implement a series of measures in line with the local Actual and effective measures and measures, continuously optimize the industrial structure, actively change the mode of economic growth, and achieve sound and rapid development of local economy and society. However, due to the current financial system and other aspects, all regions of our country have adopted the development model of “big and all” and “small but complete” in order to pursue the development and growth of the local economy and the task of financial revenue. As a result Leading to problems such as “redundant construction”, “convergence of industrial structure”, “new local protectionism” and “over-exploitation of resources”, which have affected the momentum of sustainable development of local economy. Therefore, we think that on the basis of the rational division of power between the central and local governments, we should give due consideration