我国政府财政层级改革的理论分析

分税制财政体制实行以来，县乡财政风险凸现，除了税制结构不合理、省以下分税制财政体制不完善外。还与我国的政府层级过多、政府机构膨胀有很大的关系。着眼于完善分税制财政体制、发展县域经济和加速城市化进程，改革政府层级与财政层级是关键所在。从西方发达国家的实践和我国的国情出发，我国应建立中央、省、市（县）、镇等四级政府和相应的四级财政。

Analysis of the Fiscal Level Reformation of China

After the running of the apportioned-tax fiscal system, there could see lots of financial risk on the level of counties. Except for inappropriate tariff systems and incomplete the apportioned-tax fiscal systems under provincial levels, the risk also come out of the excess of governmental levels and frameworks. The key point of the reformation on governmental levels and frameworks lies in perfecting the apportioned-tax fiscal system, developing county economy and accelerating the urbanization process;Therefore, we should build up the four level government and corresponding fiscal system-the central, provincial, city(county) and town out of the practice of western developed countries and the situation of China.