财政共治是建立在分税制基础上的中央与民族自治地方特殊的政府间财政关系。其中,中央政府发挥主导作用。财政共治以支出责任与财政共治力匹配为原则,以实现基本公共服务均等化为目标,其基础在于民族自治地方税权的完善,方式是中央对民族自治地方的财政转移支付制度。 Financial Co-governance is a special intergovernmental financial relationship between the Central Government and ethnic autonomous areas based on the tax distribution system. Among them, the central government plays a leading role. The principle of fiscal co-governance is based on the principle that expenditure responsibility and fiscal co-governance should be matched, and the equalization of basic public services should be the goal. The basis for such co-governance lies in the perfection of the taxation right in ethnic autonomous areas in the form of the central government’s fiscal transfer payment system to ethnic autonomous areas.