由于我国分税制改革的局限性导致地方政府的财权、事权的不统一,客观上造成了地方政府财力的紧张,地方政府为了解决财力问题,必须依赖于当地的投资,这也是宏观调控弱化的一个重要原因。1994年的分税制改革,大宗税源被划归中央,零星分散的小税源划归地方。地方缺乏主体税种,也没 Due to the limitation of the tax-sharing reform in our country, the local government’s fiscal and non-uniform powers lead to the fact that the local governments have an objective financial burden and local governments must rely on local investment in order to solve their financial problems. This is also an important macro-control weakened the reason. Tax-sharing reform in 1994, the bulk of the tax source is placed under the Central Government, sporadic scattered small tax sources are placed under the local. Local lack of the main taxes, nor