1994年我国实行的分税制财政体制,在正确处理中央与地方的分配关系,调动“两个积极性”。增强中央宏观调控能力方面取得了重大突破。但分税制财政体制变迁的时滞在某种程度上已影响到经济市场化进程,财政分配制度性约束要求提倡“财政均富”理念。所谓“财政均富”,是指国家(或 In 1994, the tax-sharing system in our country implemented the correct allocation of the central and local governments and mobilized “two positives.” A major breakthrough has been made in enhancing the capacity of the central government in macro-control. However, the time lag of changes in the tax-sharing system has, to some extent, affected the process of economic marketization. The institutional constraints on the allocation of financial resources require the promotion of the concept of “financial prosperity”. The so-called “financial wealth” refers to the state (or