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地方财政体制改革是下一步整个国家财政体制改革的一个重点，改革的基本趋向是建立以分税制为基础的地方分级财政。其目的在于理顺政府间财政分配关系，更好地实现地方财政职能。本文认为，地方财政体制改革需要把握三条原则：一是赋予省一级适度的调控权，二是体制确定力求规范，三是合理调节省以下地区之间的财力分配。据此，本文就如何深化地方财政体制改革的几个重大问题，如地方各级政府之间的事权划分、地方税体系建设和地方税种划分、地方财政之间的转移支付制度等进行了深入探讨。
The reform of the local financial system is the next step in the reform of the entire country’s financial system. The basic trend of the reform is to establish a local fiscal system based on the tax-sharing system. Its purpose is to streamline the intergovernmental fiscal distribution, to better achieve the local financial functions. This paper argues that the reform of the local financial system needs to grasp three principles: First, to give the appropriate level of regulatory power at the provincial level; Second, to make the system determined to standardize; and third, to rationally adjust the distribution of financial resources among the provinces below the province level. Accordingly, this paper discusses in depth how to deepen the reform of the local financial system such as the division of power between local governments, the construction of local taxation system, the division of local taxes, and the transfer payment system between local governments.