1995年,根据国家分税制改革的总体要求,辽宁实行了省以下财政管理体制。10余年来,辽宁地方财政收入稳定增长,支出规模不断增加,财政综合实力显著增强,为全省经济和社会各项事业的快速发展奠定了基础。但是,随着市场经济体制改革的不断深入,也暴露出一些问题。一是按企业隶属关系和行业划分 In 1995, under the general requirements of the national tax reform, Liaoning implemented the following fiscal management system. For more than 10 years, Liaoning’s local fiscal revenue has been steadily growing, the scale of expenditures has been steadily increasing, and the overall financial strength has been significantly enhanced, laying a foundation for the rapid economic and social development of the province. However, with the continuous deepening of market economy reform, some problems have also been exposed. First, by enterprise affiliation and industry division