对财政分税制的看法常国华在处理中央与地方的财力分配问题上，大多数发达国家都实行分税制和转移支付的财政政策。中央与地方各有各的收入来源，地方可以自主安排本级预算，必须自求平衡，出了赤字，中央不予弥补。发达国家在把部分财力集中到中央后，中央对地方普遍实行... Views on the Fiscal Subsidy System Chang Guohua, in handling the financial allocation between the central government and local governments, most of the developed countries have implemented the tax allocation and transfer fiscal policies. The central and local governments each have their own sources of income. Local governments can make their own budgets at their own expense. They must strike a balance, make a deficit and the central government will not make up for it. After the developed countries have concentrated part of their financial resources on the Central Government, the Central Government has generally implemented it in places ...