Compartmentation of expend, income of revenue and popedom of revenue are not clearly, system of transfer payment and public financial institution under province are to be mended and perfected.

• 政府间的事权和支出划分不够明确,税收划分方式、税收权限的划分以及政转移支付制度都有待于进一步地加以改进和完善,省以下财政体制也不够完善。