大凡世界上实行市场经济体制的国家,在处理政府间财政分配关系上都不约而同地选择了分税制的财政管理体制,并辅以建立政府间财政转移支付制度的配套措施。我国从1994年起全面推行了分税制财政管理体制改革,目前正在努力构建具有中国特色的政府间财政转移支付制度。这里,对若干国家 In all countries where the market economy system is practiced in the world, the fiscal management system of the tax-sharing system has been chosen spontaneously in the process of handling the inter-governmental fiscal distribution, supplemented by the supporting measures for establishing an intergovernmental fiscal transfer payment system. Since 1994, China has fully implemented the reform of the fiscal management system under the tax-sharing system and is currently trying to establish an intergovernmental fiscal transfer payment system with Chinese characteristics. Here, for several countries