最近几十年来，美国随着其政治、经济的发展、变化，在财政体制方面作了不少改革，在处理各级政府财政关系、科学分配和管理使用财力方面，积累了一定的经验。现择其要点作一介绍和分析。一、相互独立的三级财政体系美国是联邦制国家．分联邦、州和地方三级政府，由联邦政府、5 In recent decades, with its political and economic development and changes, the United States has made many reforms in the fiscal system and accumulated some experience in handling the financial relations among all levels of government and in scientifically allocating and managing the use of financial resources. Now choose its main points for an introduction and analysis. First, the independent three-tier fiscal system The United States is a federal state. Sub-federal, state and local governments, by the federal government, 5