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京津沪渝四大直辖市，是我国具先进生产力的超大型城市，始终走在“改革、开放”的前列，也形成了各具特色的财源与财政发展思路。我们对四大直辖市的财源培植与发展规律，对各自的财政发展战略特色做一系统的比较与分析，以求相互启迪，为确立具有前瞻性的财政发展政策提供参
The four municipalities directly under the jurisdiction of Beijing, Tianjin, Shanghai and Chongqing are super-large cities with advanced productive forces in our country. They have always been at the forefront of “reform and opening up” and have formed distinctive ideas on the development of financial resources and finance. We make a systematic comparison and analysis of the fiscal resources cultivation and development laws of the four major municipalities and their respective fiscal development strategies so as to enlighten each other and provide guidance for the establishment of a forward-looking fiscal development policy