财政职能是研究地区间财力差异的理论基础。研究地区间财力差异，必须首先探究财政职能以及地区间的财政职能。本文的基本思路是：在市场经济条件下，由于垄断、公共物品的供给、外部影响及收入分配的不公平与宏观经济失衡等导致的市场失灵，使资源配置达不到帕累托最优。... Financial functions are the theoretical basis for studying the financial differences between regions. To study the inter-regional financial differences, we must first explore the financial functions and inter-regional financial functions. The basic idea of ​​this paper is that under the condition of market economy, the allocation of resources can not reach Pareto optimality due to the market failure caused by monopoly, supply of public goods, external influence and inequality in income distribution and macroeconomic imbalance. ...