Summary:Building intergovernmental fiscal relations with clear rights and responsibilities、Improving bet365 promo codes governance，Is the fundamental requirement for the modernization of the national governance system and governance capabilities。Improving local tax autonomy and increasing the scale of transfer payments, as two local fiscal governance methods, have their own advantages and disadvantages。Taking the opportunity of the reform of the fiscal system of counties under the direct control of provinces in my country，The impact of these two local fiscal governance methods on local government revenue and expenditure behavior and thus fiscal self-sufficiency is analyzed within a relatively unified analytical framework。Research shows: Reforms have increased local tax autonomy and the scale of transfer payments，That is, practicing these two governance methods at the same time；As a financial governance method of “teaching people how to fish”，The improvement of local tax autonomy can curb moral hazard and cost-shifting behaviors of local governments，Improving bet365 promo codes resources、Control the expansion of local spending，Therefore, bet365 promo codes self-sufficiency has been significantly enhanced；As a kind of financial governance method of "teaching a man to fish"，The increase in the scale of transfer payments has the opposite effect - this negative incentive effect plays a leading role，Resulting in the reform of counties directly under provincial administration, which significantly weakened bet365 promo codes self-sufficiency capabilities，Not conducive to the improvement of bet365 promo codes governance。This has good implications for the optimization and adjustment of the current financial relationship between the central and local governments。

　　Keywords:bet365 promo codes governance Financial self-sufficiency Tax autonomy Transfer payment Reform of the financial system of counties directly under the jurisdiction of the province

Author Liu Yongzheng，School of Finance, Renmin University of China、Associate Professor at China Fiscal and bet365 promo codes Policy Research Center；Jia Junxue，School of Finance, Renmin University of China、Professor of China Fiscal and bet365 promo codes Policy Research Center；Ding Siying，Ph.D. student, School of Finance, Renmin University of China。（Beijing 100872）