分级财政体制是市场经济的要求,在我国尤为明显。由于政府的职能是提供公共产品,而公共产品具有不同的覆盖范围,所以如果全部由中央政府提供不仅是不可能完善,同时也是低效率的。所以在市场经济条件下,各国政府普遍采取分级财政体制。但是,分级财政体制,尤其是如何处理事权与财权问题,涉及到各级政府, Grading fiscal system is the requirement of market economy, especially in our country. Because the government’s function is to provide public goods and public goods have different coverage, it is not only impossible to improve but also inefficient if provided by the central government. Therefore, under the conditions of a market economy, governments of all countries generally adopt a hierarchical fiscal system. However, the classification of the financial system, especially how to deal with matters of power and property rights, involves all levels of government,