中央和地方财政关系改革探索冯精勇现代国家是由多层次的政府构成的，不同级别的政府履行着不同的经济职能，反映到财政分配关系上，就是要确定各级政府在整个财政活动中的地位和作用。这就涉及到如何在政府间进行事权的划分，如何确定各级政府的财政收入和财政支出，并使... Exploration of the Reform of Fiscal Relations between the Central and Local Governments Feng Jingyong Modern countries are composed of multi-level government. Different levels of government perform different economic functions. Reflecting on the fiscal distribution, it is necessary to determine the position of all levels of government in the overall financial activities And role. This involves how to divide power between governments, how to determine the fiscal revenue and financial expenditure of all levels of government, and make ...