关于县级财源建设的几个问题龚寿春分税制财政体制是中央集中财权、增强宏观调控功能的重大改革措施。新的体制打破了原有分配格局，给地方财政带来了许多新情况和新问题，特别是地方财政的利益分配受到了较大程度的影响，地方财政面临严峻的挑战，如何适应分税制，加强地... Several Issues Concerning the Construction of County-level Financial Resources Gong Shou-Chun The tax-sharing fiscal system is a major reform measure for the central government to centralize the financial power and enhance the macro-control functions. The new system has broken the original distribution pattern and brought many new situations and problems to the local finance. In particular, the distribution of profits of the local finance has been greatly affected. The local finance is facing a serious challenge. How to adapt to the tax sharing system and strengthen it? To ...