分税制下省地县事权怀财材的划分研究侯邦安财权与事权的相互统一是分税制的一个重要特征。国外分税制的成功经验说明分税制得以建立，首先要进行事权的划分，在此基础上再划分财权，使两者统一起来。财权和事权的统一是确定省地县各级政府之间财政分配关系的客观要求，一... Study on the Classification of Huai County Prefectural Affairs and Huai Financial Material under the Tax Distribution System Hou Bangan The mutual unification of financial power and power is an important feature of the tax-sharing system. The successful experience of foreign tax-sharing system shows that the tax-sharing system has been established. First, the division of power should be carried out. On the basis of this, the financial rights should be divided so as to unify the two. The unification of financial power and power is an objective requirement for determining the financial distribution relationship between the governments at all levels in the prefectures and counties.