摘要
目前财政的根本问题不在财政。出路在于深化经济体制和政治体制的改革。中央财政的强化是必要的，但不等于纯经济性集权。实行新的税制和财政体制要注意处理好与地方、企业、物价的关系问题。在规范的审场经济条件下，地方政府权力与行为短期化、“诸候经济”没有必然联系。
Abstract The current problems concerning China's finance do not exist in the finance itself. The way for solving the problems is to deepen the reform of the economic and political systems.It is necessary to build up the central finance, which. however, is not equal to a pure economic centralization. The relations among local regions, enterprises and prices should be well handled in the practice of the new tax and financial systems. In a normal market economy, there are no inevitable relations between the powers of local governments and shortterm behaviours as well as 'kingdom economy'.
