And the paper will concentrate on these three major reasons, one is the incomplete tax reformation in 1994,the second is the dissatisfied transfer payment system and the third is the nonstandard management of the off-budget fund.
And the paper will concentrate on these three major reasons, one is the incomplete tax reformation in 1994,the second is the dissatisfied transfer payment system and the third is the nonstandard management of the off-budget fund.
另一方面，由于我国现阶段还没有建立起与分税制改革相配套的完善的转移支付制度，这又使得地方政府无法从中央获取足够的财政支持，那么向“外”发展似乎就成了地方政府的最后一个选择了。