我国的财政体制是国家统一财政政策下的分级管理体制，尤其是在分税制实施后更加明显和直观。从大线条看是中央和地方两个级次。但地方层次复杂，既有中观和次中观的省、市财政，还有基层的县、乡财政。财政体制与政府级次和行政治理结构相适应，自然有其合理性，既有利于各级? China’s financial system is a hierarchical management system under the unified national fiscal policy, especially after the implementation of the tax-sharing system is more obvious and intuitive. From the big line is the central and local levels. However, the local level is complicated with the provincial and municipal finance of both the MII and the MII, as well as the financial affairs of the county and townships at the grass-roots level. Fiscal system and government level and administrative structure to adapt to, of course, its rationality, both conducive to all levels?