广西防城港市自实行分税制财政管理体制以来,各级政府增收节支的积极性明显提高,财政收入快速增长,地方财力不断增强。但随着经济体制改革的不断深化,现行市本级对城区的财政管理体制已不能完全适应财政经济发展的需要。为了进一步理顺财政分配关系,体现财权与事权相匹配、分级决策的原则,防城港市财政局联合税务部门和城区政府组成调研小组,赴南宁、钦 Since the implementation of the tax-allocation system of financial management in Fangchenggang, Guangxi, the enthusiasm of governments at all levels for revenue and expenditure savings has been significantly raised. The fiscal revenue has been rapidly increasing and the local financial resources have been continuously enhanced. However, with the continuous deepening of the reform of the economic system, the existing municipal-level financial management system for urban areas can not fully meet the needs of the development of the financial economy. In order to further straighten out the relationship between financial distribution, and reflect the principle of matching property rights with powers and making decisions hierarchically, a research team was formed by the joint tax department and urban government of Fangchenggang Finance Bureau to go to Nanning and Qin