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作者认为．建立真正适应社会主义市场经济要求的财政管理体制，以分税制为核心的分级财政管理体制是唯一的、必然的选择。在肯定分税制对地方经济发展有积极作用的同时，也要如实地承认分税制的实施必然会带来一些新的问题，需要各地去认真研究，并从实际出发妥善地以解决。为此，一是要摆正财政和经济的关系，二是要更加注重效益，三是要抓住机遇，增收节支。
the author thinks. It is the only and inevitable choice to establish a fiscal management system that truly meets the requirements of the socialist market economy and a hierarchical fiscal management system with the tax-sharing system as the core. While affirming that tax sharing system has a positive effect on local economic development, we must also faithfully recognize that the implementation of the tax sharing system will inevitably bring about some new problems. We must study carefully from all aspects and properly handle the issue from the reality. To this end, we must first set the relationship between finance and economy. Second, we must pay more attention to efficiency. Third, we must seize the opportunity to increase revenue and reduce expenditure.