长期以来,我国各级政府间事权划分不清晰,财政支出责任划分比较模糊,极大地制约着国家财政体制运行效率。如何合理划分政府间事权,科学界定政府间支出责任,健全各级政府财力与事权相匹配的体制,已成为深化公共财政体制改革的关键环 For a long time, the division of power between different levels of government in our country is not clear, and the division of responsibilities of fiscal expenditure is relatively vague, greatly restricting the efficiency of the operation of the national financial system. How to divide the intergovernmental power rationally, scientifically define the responsibility of intergovernmental expenditure, and improve the system of matching the financial power and the power of the government at all levels has become the key ring of deepening the reform of the public financial system