我国于1994年在借鉴西方发达国家财政联邦制理论和分税制经验的基础上,实行分税制财政管理体制,充分调动地方政府发展经济的积极性,财政实力显著增强和壮大。然而,在地方政府与中央政府的博弈之中,仍然存在许多制度与利益的冲突,如何实现权利与管理的均衡是我们一直需要探讨的话题。 Based on the experience of fiscal federalism and tax-sharing system in western developed countries in 1994, China implemented the tax-sharing fiscal management system and fully aroused the enthusiasm of local governments in economic development. The financial strength of the government was significantly strengthened and strengthened. However, in the game between the local government and the central government, there are still many conflicts between the system and the interests. How to realize the balance between the right and the management is a subject that we always need to explore.