一、政府体制变迁下的三级政府财政架构中国政府体制层级经过一系列演变,形成目前的五级政府体制。可以发现,它与传统的计划经济体制是相适应的。从中央一直到乡,政权向整个社会自上而下地笼罩下去,这便于中央政府政令畅通,减少协调成本,增加对全社会的控制力。而随着市场经济改革的深入,现行政府体制显现出来的突出问题就是管理层次偏多,行政区 I. The Three-Level Government Financial Structure under the Change of Government System After a series of evolutions, the Chinese government system level has formed the current five-level government system. It can be found that it is compatible with the traditional planned economy. From the central government to the township, the political power shrouded the entire society from top to bottom. This has facilitated smooth flow of government decrees and reduction of coordination costs and increased control over the whole society. With the deepening of the reform of the market economy, the prominent problem that the current government system shows is that there are too many management levels,