自從八十三年省縣及院轄市自治法通過及院轄市長民選後，各級政府為財政劃分問題，爭吵不休。重新修訂「財政收支劃分法」雖能解決一部分問題，但各級政府的財政收支赤字依然存在。因此，改善地方政府財政窘境的根本之道在於儘速制定「地方稅法通則」，以加強地方政府財源開發；並提高地方政府的行政效能和鼓勵民間參與，以達到節流的目的。

After passing self-government law of local governments and electing local officials by popular vote, tax competition among central and local governments has become a sentitive issue in local finance. While rectifying the “laws of sharing of revenue and expenditure” offers partial solution, it still is not able to solve the debt problems faced by all level of governments. However, local governments can resolve the problem either by raising revenue or cutting governmental spending. Raising revenre relies mainly on enacting the “general law of local taxes” so that local governments raise its revenue through specific taxes and user fees. In order to cut governmental spending, improving local government's efficiency and privatization may help slove the problem.

地方政府;地方財政;財政收支劃分法;財政赤字;民營化

Local finance; Local government; Laws of sharing of revenue and expenditure; Privatization