政府间财政关系是政府公共管理的重要内容。国际经验表明,政府间财政关系处理是否得当,直接体现并决定政府宏观管理的水平及效果,关系到一国经济社会能否持续发展。多年来,我国一直致力于政府间财政关系的探索与改革,历经划分收支、分级包干,财政大包干等多种体制形式。这些改革尽管曾经发挥过重要作用,但政府间财政关系长期处于中央与地方政府的博弈状态并未根本改观,讨价还价、谈判协商的特征较为明显,既不够规范,也不够稳定,中央政府的宏观调控能力不断下降。为克服旧体制的弊端,国务院决定,从1994年起,对各省、自治区、直辖市以及计划单列市实行分税制财政管理体制,并根据情况的变化适时进行了调 Intergovernmental fiscal relations are an important part of government public administration. International experience shows that the proper handling of intergovernmental fiscal relations directly reflects and decides the level and effect of the government’s macro-management and the sustainability of a country’s economy and society. Over the years, our country has been devoting itself to the exploration and reform of the intergovernmental fiscal relations through various institutional forms such as revenue and expenditure, level-shifting and fiscal bundling. Although these reforms have played an important role, the state of intergovernmental fiscal relations between the central government and local governments has not fundamentally changed the state of the game. Bargaining is more obvious. The characteristics of the negotiations are more obvious. They are neither normative nor stable enough. The central government’s macro-control Ability to continuously decline. In order to overcome the shortcomings of the old system, the State Council decided that since 1994, a tax-sharing system for fiscal management should be implemented in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and adjusted according to changes in circumstances