本文认为，目前，关于我国财政收入和结构的普遍看法是，自改革开放以来，规模的增长并未同步于经济的高速增长，以致于总量严重不足，进而影响了政府对产业结构、社会分配和市场竞争进行有效干预的能力；结构的转换也未能使各级政府的财权和事权大体均衡，中央、地方、基层财政部门间的利益冲突客观存在。本文通过统计口径的规范化和国际比较对我国财政收入规模和结构作了相应调整，得出规模大体上合理，但结构上存在严峻的来源结构和主体结构双失衡的结论，并对上述现象的体制成因作了初步探讨 This paper argues that at present, the general view on China’s fiscal revenue and structure is that since the reform and opening up, the growth of scale has not synchronized with the rapid economic growth, resulting in a serious shortage of gross value, which in turn has affected the government’s influence on industrial structure and social distribution And market competition. The structural transformation also failed to make the financial and personnel rights at all levels of government roughly balanced, and the conflicts of interest among the central, local and grass-roots finance departments objectively existed. This paper makes a corresponding adjustment to the size and structure of China’s fiscal revenue through the standardization of statistical standards and international comparison, concludes that the scale is generally reasonable, but there is a serious imbalance between the source structure and the main structure in the structure, and the system of the above phenomenon Genesis made a preliminary discussion