由于事权是讨论财权、财力和转移性支付等的前置性条件,在整个财政体制中具有决定性的作用。因此事权能不能划分清楚以及如何划分,是财政体制改革的重中之重。笔者认为。可以从五个方面理解当前的事权方面的改革。第一,“由粗到细”划分事权。关于事权能不能划清,曾经有两种完全不同的意见。一种意见认为在单一制下,中国各级政府之间的事权配置将长期处于“你中有我,我中有你”的状况,不太可能划清楚。另一种意见则认为,必须要划清 Since the power of attorney is a precondition for discussing financial, financial and transfer payments, it has a decisive role in the overall financial system. Therefore, whether the division of power can be clearly defined and how it is divided is the most important task in the reform of the financial system. the author thinks. Five aspects can be used to understand the current reform of the power. First, “from coarse to fine ” division of powers. There are two completely different opinions on whether the matter can be clarified. One opinion holds that under the single system, the allocation of power and authority among different levels of government in China will for a long time be in a situation where you have me and I have you, and it is unlikely to make a clear case. Another view is that we must make it clear