通过司法实践的方式来调节中央与地方的责权关系,既有继承性又有开放性,能够较好地应对时代变化的挑战中央与地方事权划分的法治化问题,是一个大问题,也是一个老问题。1994年实施的分税制改革,在收入上厘清了中央与地方的权利关系,保证了中央财政收入的应有份额,为中央财政主导作用的发挥奠定了基础。然而受客观条件的限制,当时的改革并未真正触动政府间事权和支出责任的划分,而是 Regulating the relationship between the powers and the authority of the central and local governments through judicial practice is both inheritable and open and can better meet the challenge of changing times. The issue of legalizing the division of power between the central and local governments is a big issue as well as a Old question. The tax-sharing reform implemented in 1994 clarified the rights and interests of the central and local governments in revenue and ensured the due share of the central government’s revenue, laying the foundation for the central government’s leading role in government. However, due to the restriction of objective conditions, the reforms at that time did not really touch the division of government power and expenditure responsibilities, but instead