关于我国政府财权集中度的讨论,学术界一度得出了两个完全相反的结论,而且各自都有自己的逻辑。从收入角度分析的学者认为我国财权集中过度,从而导致前些年基层财政出现较大面积困难。从支出角度分析的学者则认为我国财权过于分散,以至于中央集中过少而导致用于财力均衡的转移支付不足,这是造成基层财政困 With regard to the discussion on the concentration of the government’s fiscal power in our country, academics once came to two completely opposite conclusions and each has its own logic. Scholars from the perspective of income think that the excessive concentration of property rights in our country led to a large area of ​​grassroots financial difficulties in previous years. Scholars who analyze from the expenditure point of view think that the property right in our country is too scattered, so that the central government has too little concentration, which results in insufficient transfer payment for the balance of financial resources.