随着分税制度的出现,导致当前财政管理体制与财政分权改革工作中出现了一些有待解决的问题。本文首先对这些问题进行简要分析,并在此基础上提出相应的解决办法,以此来更好的提高各级政府的工作效率和工作质量。 With the advent of the tax-sharing system, some problems to be solved have emerged in the current fiscal management system and the reform of fiscal decentralization. This article first of all a brief analysis of these issues, and on this basis, put forward the corresponding solutions, in order to better improve the efficiency of all levels of government and work quality.