财政收支平衡是社会主义国家财政的本质特征。建立稳固的地方财政收支平衡机制是发挥财政宏观调控作用的客观要求。邓小平同志曾讲过，财政收支平衡是实现社会主义现代化建设的必要条件。在当前财政困难比较突出的情况下，如何建立起相对稳固的地方财政平衡机制，如何提高地方 The balance of fiscal revenue and expenditure is an essential feature of the financial state of the socialist countries. Establishing a Stable Balance Mechanism of Local Financial Revenue and Expenditure is an Objective Requirement of Bringing Fiscal Macrocontrol into Effect. As Deng Xiaoping once said, the balance of revenue and expenditure is a necessary condition for realizing the socialist modernization. Under the circumstances that the current financial difficulties are more prominent, how to establish a relatively stable local financial balance mechanism and how to improve the local