建国以来,我国的财政管理体制曾随着各个时期政治经济形势的变化而进行过多次调整和改进。1994年起我国实行了分税制改革,取得了相当多的成效,亦存在不少问题。本文的分析力求表明,坚持事权与财权相结合原则和完善转移支付制度对分税制的重要意义,并提出一些改进分税制的方法。 Since the founding of the People’s Republic, China’s financial management system has been adjusted and improved many times with the changes of the political and economic conditions in various periods. Since 1994, China has implemented the reform of the tax-sharing system and has achieved quite a lot of results. There are also many problems. The analysis of this paper seeks to show that insisting on the principle of combining power with financial power and improving the importance of the transfer payment system to the tax-sharing system and putting forward some methods to improve the tax-sharing system.