调整政府间财政关系是推进现代财政体制建立的关键内容。已有研究较少涉及省以下地方政府间财政事权与支出责任划分,且对教育这类重要民生领域的事权与支出责任划分缺乏具体详细的探讨。本文以省与市县教育领域事权与支出责任划分为研究对象,对湖北省典型市县进行实地调研。通过梳理当前省与市县各级教育事权与支出责任划分的现状发现,教育事权与支出责任在政府与市场间、省与市县纵向和横向间存在划分不清晰、不规范、不合理问题。基于此,本文提出针对性的政策建议,旨在厘清省与市县教育事权与支出责任,科学构建省以下教育事权与支出责任相适应的制度。 Adjusting the Financial Relations among Governments is the Key to Promote the Establishment of Modern Financial System. Previous studies have seldom dealt with the division of fiscal authority and expenditure responsibility among local governments below the provincial level, and there is no specific and detailed discussion on the division of responsibility and expenditure responsibilities in such important livelihood fields as education. In this paper, the division of power and expenditure responsibilities between provinces and counties in the field of education as the research object, the typical cities and counties in Hubei Province to conduct field research. By combing the current situation of division of educational authority and expenditure responsibilities at various levels in the province, city and county, it is found that the educational authority and expenditure responsibilities exist between the government and the market. There is an unclear, irregular and irrational division between the vertical and horizontal directions of the province and the cities and counties. Based on this, this article puts forward some pertinent policy suggestions aimed at clarifying the responsibility of education and expenditure in provinces, cities and counties and scientifically establishing a system that is appropriate to the educational authority and expenditure responsibilities under the province.