张小平、廖世忠在《发展研究》2009年第3期载文《论以法定支出为主明确界定政府间支出责任》。分税制改革后,公共财政制度改革中出现了许多难题。一是政府间支出责任模糊是财力与事权不匹配的根源。我国法律只有政府间财权事权划分的一般性规定,并没有相关的完整立法。实际工作中,一般是由上级政府顺次决定其下级政 Zhang Xiaoping, Liao Shizhong in “Development Studies” 2009 the third issue of the article “on the legal expenses mainly defined the responsibility of intergovernmental expenditure.” After the tax-sharing reform, many problems have emerged in the reform of the public finance system. First, the fuzzy responsibility of government spending is the root cause of mismatch between financial power and power. The law of our country has only the general provisions on the division of powers and powers between governments, and there is no relevant complete legislation. In actual work, the higher level government ordinarily decides on its lower level administration