党中央国务院决定从1994年1月1日起实行分税制的财政管理体制，明确了中央与地方的事权、中央与地方的收入范围和中央与地方的返还基数。其目的是为了调动中央和地方组织收入的两个积极性，体现统一政策和分级管理相结合的原则，合理调节地区间财力分配。这是我国政府职能改革? The Central Party Committee and the State Council decided to implement the fiscal management system of the tax-sharing system from January 1, 1994, specifying the power of the central and local authorities, the scope of revenues of the central and local governments, and the base for the return of the central and local governments. Its purpose is to mobilize both the enthusiasm of the revenue of the central and local organizations, to embody the principle of combining a unified policy with a hierarchical administration, and to reasonably adjust the distribution of financial resources among regions. This is the reform of government functions in our country?