Besides, reasons also lie in the interior of local financial system, such as disqualification of financial staff, limitation of budgeting management system, popularity of financial hidden rules and exchequer shrinkage.

• 而基层财政工作人员素质不高、预算管理制度存在的缺陷、财政“潜规则”盛行、基层财源萎缩等是来自基层财政系统内部的原因。