恰当界定地方政府的财政自主权是深化地方财政改革的实质和核心。事实上,关于地方政府职能转换、政府间事权与支出责任配置、政府间课税权分配以及政府间转移支付制度等问题的实质,就是一个准确把握和界定地方财政自主权的问题。在计划经济时代,地方财政既没有形式上、也没有实 Appropriately defining the fiscal autonomy of local governments is the essence and core of deepening the reform of local finance. In fact, the essence of such issues as the transfer of functions of local governments, the allocation of powers and expenses among governments, the allocation of taxation rights among governments, and the intergovernmental transfer payment system is a matter of accurately grasping and defining local fiscal autonomy. In the era of planned economy, local finance is neither formal nor real