中国总体上爆发财政危机的可能性并不大,但局部的、地区性的财政危机正在显现。因此,我们必须注意财政危机的结构性问题。事实上,由于税制改革不到位,中国很多地方尤其是乡这一层次的财政的确面临着严重的财政危机。 按理说,事权财权相结合,以事权为基础划分各级财政收支范围以及管理权限,这是建立完善、规范、责权明晰的分级财政体制的核心。但实际情况却是,我国财政体制多年来一直存在着事权与财权 China’s overall possibility of a financial crisis is not large, but the local and regional financial crisis is emerging. Therefore, we must pay attention to the structural problems of the fiscal crisis. In fact, due to the tax reform is not in place, in many parts of China, especially the level of finance at the township is indeed facing a serious financial crisis. It stands to reason that the combination of the power and the power and the power and the separation of the fiscal revenue and expenditure at all levels and the management of power on the basis of the power of attorney are the core of the establishment of a sound, standardized and clear classifying fiscal system. However, the actual situation is that the financial system in our country has been in power and property for many years