扁平化行政架构变革是当前行政区划学讨论的焦点,但是运用行政手段对区划进行调整不能解决根本问题且缺乏可行性。较为科学的改革方式是财政层级改革先行于行政层级改革,以前者带动后者,最终实现行政区划改革的既定目标。扁平化财政架构改革的具体实施路径有三条:一是缩减财政层级,避免财政浪费;二是在缩减财政层级的同时,规范各级间财权划分;三是按照效率和公平的原则,进一步规范事权划分。 Flattening the reform of administrative structure is the focal point of discussion in current administrative divisions. However, the adjustment of divisions by administrative means can not solve the fundamental problems and is not feasible. The more scientific way of reform is that the fiscal-level reform should be preceded by the reform at the administrative level, with the former driving the latter and the ultimate goal of the reform of administrative divisions. There are three specific ways to implement the reform of the fiscal structure: one is to reduce the fiscal level and avoid financial waste; the other is to reduce the fiscal level while regulating the division of financial power between the various levels; the third is to further regulate the power according to the principle of efficiency and fairness Divided.