事权可以定义为一级政府在公共事务和服务中应承担的任务和职责,支出责任是政府履行其事权、提供公共服务需要的财政支出义务。在明确政府间事权的基础上界定各级政府支出责任,才能划分财政收入,再通过转移支付等手段调节上下级的财力余缺,补足地方政府履行事权存在的财力缺口,实现“财力与事权相匹配”。近年来,晋城市通过调整和改进市县财政管理体制, The power of attorney can be defined as the tasks and responsibilities that a government should undertake in public affairs and services. The expenditure responsibility is the financial expenditure obligation that the government fulfills its authority and needs to provide public services. Defining the responsibility of government expenditures at all levels on the basis of explicit intergovernmental powers can we divide fiscal revenue, and then adjust the surplus and deficit of higher and lower levels by means of transfer payment to make up for the financial shortfalls of local governments in performing their duties and realize the “ match”. In recent years, Jincheng City, through the adjustment and improvement of city and county financial management system,