围绕如何缓解当前我国地方财政的困局与如何提升地方财政主体性问题,多数学者主张事权与财权匹配的观点,也有学者认为不可过分追求事权与财权的匹配、而应以财力为优先考虑要素。本文在分析上述观点的同时认为,法治化的非对称型财政分权已成为不可避免的制度安排,不同国家对于财政关系事权、财权与财力三要素的制度安排中体现了各国的特殊背景,然而社会民主水平是隐藏在财政关系法治化背后的决定性因素。在当前中国社会民主化水平不高的前提下,事权、财权与财力这些因素只能交给行政权去安排,因此要走出我国地方财政关系的制度困局,还需要从国家民主化大的背景着眼和出发。 Concerning how to alleviate the current dilemma of local finance in our country and how to enhance the subjectivity of local finance, most scholars advocate the matching of power and financial power. Some scholars think that the matching of power and financial power should not be excessively pursued, and the priority should be given to financial resources. In the meantime, this paper argues that the legalization of asymmetric fiscal decentralization has become an unavoidable institutional arrangement. Different countries embody the special background of each country in the institutional arrangements of the three elements of fiscal relations, financial rights and financial resources. However, The level of social democracy is a decisive factor hidden behind the legalization of fiscal relations. Given the current low level of social democratization in China, such factors as power of attorney, financial power and financial power can only be handed over to the executive power. Therefore, to get out of the system dilemma of the local financial relations in our country, we must also consider the background of democratization of the state Focus and set out.