在实施西部大开发的进程中,财政体制的改革涉及到中央与地方的关系,如何划分中央与地方的财政收支职能,是西部大开发中财政体制改革必须重视的课题。我国财政体制已经历了多次尝试,直到1994年才开始建立起一个顺应现代化市场经济环境的以中央与地方之间的分税制为特征的财政体制,加强了中央对税收来源的控制,一段时期内提高了地方政府征税的积极性,缓和了中央和地方之间存在的利益矛盾,规范了各级财政行为。但随着社会主义市场经济的不断发展,这套体制中不完善、不适应的方面又逐渐暴露出来。本文就财政体 In the course of carrying out the large-scale development of the western region, the reform of the financial system involves the relationship between the central government and local governments. How to divide the functions of revenue and expenditure between the central and local governments is a key issue that must be emphasized in the reform of the financial system in the process of developing the western regions. China’s financial system has undergone many attempts before it began in 1994 to set up a fiscal system characterized by a tax-sharing system between the central and local governments that follows a modern market economy and strengthens the Central Government’s control over tax sources. For a period of time Raised the enthusiasm of local governments for taxation, eased the conflicts of interests existing between the central and local governments, and standardized the financial behavior at all levels. However, with the continuous development of the socialist market economy, the imperfect and inappropriate aspects of this system have gradually been exposed. This article on the financial body