本文以财政层级简化至三级作为构建我国地方财政管理体制的前提条件。在三级财政的制度框架下,通过各级政府间的事权划分、政府财力的初次分配(分税)和二次分配(转移支付),估算政府支出分配比例和财力配置比例,从而搭建起以事权与财力均衡配置为核心的地方财政管理体制基本架构。 This article simplifies the financial level to three levels as a prerequisite for building a local financial management system in our country. Under the framework of the tertiary finance system, the allocation of government expenditures and the allocation of financial resources are estimated through the division of power between governments at various levels, the initial distribution (tax disbursement) and secondary distribution (transfer payments) of government funds, The basic structure of local financial management system with the balance of power and power as the core.