目前,尽管各级已实行分税制财政体制,但政府职能和支出责任的划分仍有很多问题。在横向上缺位与越位并存,在纵向上支出责任划分不够合理。财权与事权不对称,成为制约公共财政建立和财政职能发挥的 At present, although the tax-sharing system has been implemented at all levels, there are still many problems in the division of government functions and expenditure responsibilities. In the horizontal absence and coexistence of offside, in the vertical distribution of responsibility is not reasonable. Asymmetrical property rights and powers, as restricted the establishment of public finance and financial functions to play