尽管分权的优势已经由理论和经验所验证,但目前中国存在非常复杂的政府间财政关系,分税制改革仅属于形式上的财政分权。本文着重考察了中国目前财政分权的真实特征,并对背后的逻辑进行分析。进一步改革的关键应是明确各级政府的财权和支出责任,最大限度地纠正目前地方政府财权和支出责任极度不对等的现象,赋予地方政府一定的财政自治权,而更为根本的改革方向在于改变目前的“分权式威权”制度。 Although the advantages of decentralization have been verified by theory and experience, at present there is a very complicated intergovernmental fiscal relationship in China. The tax-sharing reform is only a formal fiscal decentralization. This article examines the true features of China’s current fiscal decentralization and analyzes the logic behind it. The key to further reform should be to clarify the fiscal and expenditure responsibilities of governments at all levels, to correct the current phenomenon of extremely unequal property rights and expenditure responsibilities of local governments, and to give local governments some financial autonomy. The more fundamental reform direction lies in Change the current “decentralized authoritarian ” system.