分税制改革以来,地方财力与事权的失衡以及融资手段的缺乏使得许多地方政府无法正常履行职能。社会发展所需的大量民生支出与基本建设支出使得地方财力捉襟见肘,地方融资平台巧妙地将高涨的“资产红利”尤其是土地收益转换为可支配财力,在一定程度上缓解了地方经济建设的资金压力。但是,也不能忽视其运作中存在的诸多问题,只有采取治本之策才 Since the tax-sharing reform, the imbalance of local financial resources and power and the lack of financing have made many local governments unable to perform their functions properly. The large amount of livelihood expenditures and capital expenditures required for social development have made local financial resources stretched. The local financing platform has cleverly converted the soaring “asset bonus”, especially the land revenue, into disposable financial resources, to a certain extent, easing the construction of local economy The financial pressure. However, we can not ignore many of the problems that exist in their operation, and only take a radical solution