近年来,在全国财政收入逐年跨越新台阶的同时,预算超收问题也逐渐成为普遍关注的话题。回顾分税制改革以来中国财政收入的变动趋势,在1994—2007年 In recent years, while the national fiscal revenue has risen to a new level year by year, the issue of over-budget has gradually become a topic of universal concern. Recalling the changing trend of China’s fiscal revenue since the tax-sharing reform in 1994-2007