试论分税制条件下地方财源建设的特点及对策孙玉栋社会主义市场经济体制的运行，逐步确立了经济成分多元化，经济主体自主化，市场竞争公平化和宏观调控间接化的模式。同时在中央与地方之间，也进一步做到分税、分权、分责，并在这一基础上进行了政府资源配置的合理分工。... On the Features and Countermeasures of Local Financial Resources Construction Under the Tax Sharing System Sun Yudong’s operation of the socialist market economic system has gradually established a model of diversification of economic components, independence of economic agents, fair competition in the market and indirect regulation of macroeconomic control. At the same time, the central government and local governments have also done more tax sharing, separation of powers and sharing of responsibilities. On this basis, they have conducted a rational division of labor resources. ...