一、引言财政体制是在中央与地方及地方各级政府间划分财政管理权限的一项根本制度,因此研究财政体制自然要涉及政府级次问题。但长期以来,在我国,政府级次被看作是研究财政体制问题的既定前提,即在现有的政府级次下,研究政府间的财权、事权划分及转移支付制度设计问题。只是在贾康、白景明研究员发表于《经济研究》的论文指出政府级次过多是制约我国分税 I. INTRODUCTION The financial system is a fundamental system that divides the fiscal management authority between the central government and local governments at all levels. Therefore, studying the fiscal system naturally involves the issue of government level. However, for a long time, in our country, the level of government is regarded as the prerequisite for studying the issue of the financial system. That is, under the current level of government, the design of the intergovernmental fiscal power, the division of power and the transfer payment system are studied. Just in Jiakang, Bai Jingming researcher published in the “Economic Research” paper pointed out that excessive government level is to restrict China’s tax