摘 要2013 年我国做出全面深化改革的决定，主要内容是明确各级政府间的事权，匹配事权与财权。2015 年我国提出目前各级税收征管部门职责划分不明的问题为之后的国地税合并埋下了伏笔。新一轮财税体制改革的重点是完善政府间的财政关系，又突出体现为中央与地方政府间财权与事权的划分，与行政体制改革相辅相成，最终达到集权与分权的最优组合。本文从财政分权理论的相关概念与具体内容出发，对目前为止主要的财政分权理论进行系统地阐述，从理论角度寻求财政分权的最佳状态。其次分别从国内外视角分析财政分权现状，近年来我国财税体制改革变动较大在，但是仍然存在不少问题，国外主要资本主义国家在政府间财政关系方面处理较好，国外视角则以美国、德国及日本为例，探讨发达资本主义国家的财政分权模式是怎样的，并从中吸取经验教训。最后基于以上分析为我国下一步的财税体制改革提出可行性建议。政府间财政关系涉及到我国经济政治等诸多领域，就目前情况而言，我国财税体制改革任重而道远。关键词：财政分权；政府间财政关系AbstractIn 2013, China made a decision to comprehensively deepen the reform. The main content is to clarify the administrative power between governments at all levels, and to match the administrative power with the financial power. In 2015, China raised the issue of unclear responsibilities of tax collection and management departments at various levels, which laid the groundwork for the future consolidation of national and local taxes. The focus of the new round of fiscal and tax system reform is to improve the inter-governmental financial relationship, which is also highlighted by the division of financial and administrative power between the central and local governments, and the complementary with the administrative system reform, so as to achieve the optimal combination of centralization and decentralization. Starting from the relevant concepts and specific contents of fiscal decentralization theory, this paper systematically expounds the main fiscal decentralization theor...
