特殊的国情使得我国地方政府在社会经济发展中的地位不同于西方发达市场经济国家,在经济体制改革不断向纵深发展的今天,如何正视这种特殊地位,建立和完善我国地方公共财政是我们必须解决的问题,本文拟就这个问题提出自己的思考和建议。 Because of the special national conditions, the local government in our country plays a different role in the social and economic development than the western developed market economy countries. With the continuous deepening of economic reform, how to address this special status and establish and improve the local public finance in our country To solve the problem, this article intends to put forward their own thinking and suggestions on this issue.