构建完善的财政管理体制是推动国家治理体系和治理能力现代化的重要内容。分税制改革以来,政策制定者一直致力于厘清政府间财政事权,而对同级政府内部财政管理责任和权限在各部门间配置却没有给予足够重视。事实上,同级政府横向财政管理责任与权限的合理 Building a sound financial management system is an important part of promoting the modernization of the state governing system and governance capacity. Since the tax-sharing reform, policymakers have always been trying to clarify intergovernmental fiscal powers. However, they have not paid enough attention to the allocation of responsibilities and authorities for internal financial management within the same level of government. In fact, the same level of government horizontal fiscal responsibility and authority reasonable