国务院已经发布了“关于改进财政管理体制的规定”。这个规定同旧的财政体制比较起来,有哪些改变呢?这些改变有哪些好处呢?第一,地方的收入同支出可以密切地结合起来,有利于发挥地方发展生产、积累资金、节约资金的积极性。按照旧的财政体制,地方预算支出每年由中央确定一次;地方收入的项目和分成比例,也每年由中央按照支出的多少划定一次。在制度上虽然规定地方划分收入,但由于地方收入项目和 The State Council has promulgated the “Provisions on Improving the Financial Management System.” What is the difference between this provision and the old one? What are the benefits of these changes? First, local revenue can be closely combined with expenditure so as to give play to the enthusiasm for local development and accumulation of funds and saving of funds . According to the old fiscal system, the expenditures for local budgets are determined by the central government once a year. The local revenue items and the share of local budgets are also set by the central government according to the amount spent each year. Although the system provides for the local division of income, but due to local revenue items and