缺乏必要的政府行政体制改革和税制改革作配套,财政体制改革难以孤军深入财政体制改革为何难以深入,目前被讨论得很多,似乎正日益成为社会热点。而事实上,由于财政体制是政府间财政关系的综合,其既是国家行政管理体制的组成部分,也是国家经济管理体制的组成部分,改革受多方因素制约,因而难以"孤 The lack of necessary reform of the government administrative system and the reform of the tax system make it difficult for the reform of the financial system to go hand in hand. It is difficult to deepen the reform of the financial system. It is now being discussed in many ways and seems to be increasingly becoming a social hot spot. In fact, since the fiscal system is a comprehensive financial relationship between governments, it is not only an integral part of the national administrative system but also an integral part of the state’s economic management system. The reform is constrained by many factors, making it difficult to achieve a