关于分税制体制下地方财政职能的探讨范业骏，赵杰一、新体制下的地方财政职能为了加速建立社会主义市场经济体制的进程，中央推出了税制和分税制财政体制改革方案，按事权财权相对应的原则规范了中央和地方政府的分配关系。我们认为，在分税制财政体制下，地方财政应具备... Discussion on the Function of Local Finance under the System of Tax Sharing Fan Yejun and Zhao Jieyi Local Fiscal Functions under the New System In order to speed up the process of establishing a socialist market economic system, the Central Government has introduced a fiscal system and tax-sharing system reform program, Principles regulate the distribution of the central and local governments. We believe that under the tax-sharing system, local finance should have ...