网络流传的2026年一季度31个省份财政自给率均低于100%的说法近日引发关注。[1]财政部在7月22日的新闻发布会上作出回应，澄清这一现象并非异常。[1]根据财政部的解释，地方一般公共预算收入仅是地方财政支出来源之一，财政自给率低于100%是中国财政制度设计下的常态现象。[1]中央通过加大转移支付力度使地方财政实现收支平衡，中央对地方转移支付资金约占地方财政支出的四成。[1]
财政自给率的计算方式为一般公共预算收入除以一般公共预算支出。[1]从1至5月的实际情况看，上海是唯一财政自给率超过100%的省级行政区。[1]专家指出，地方财政自给率低于100%是财政制度设计的结果，这一指标的低位表现不能直接反映地方财政形势。[1]
Online discussions have circulated claims that all 31 provincial-level administrative regions recorded fiscal self-sufficiency rates below 100% in the first quarter of 2026, prompting official clarification [1]. The Ministry of Finance responded by explaining that local general public budget revenues represent only one source of fiscal funding, and that self-sufficiency rates below 100% constitute a normal state of affairs [1]. The ministry emphasized that central authorities achieve local fiscal balance by substantially increasing transfer payment allocations to local governments [1].
During a press conference on July 22, 2026, the Ministry of Finance noted that Shanghai was the sole provincial-level administrative region with a self-sufficiency rate exceeding 100% in the January-May period [1]. Central transfer payments to local governments account for approximately 40 percent of local fiscal expenditures [1]. Experts have pointed out that fiscal self-sufficiency rates below 100% reflect the inherent design of China's fiscal system established since 1994 with the implementation of the tax-sharing fiscal management system, and therefore cannot directly indicate the true fiscal conditions of local governments [1].
