财政事权和支出责任的合理划分,是提高地方政府积极性与保障地方财政能力的必要条件,是实现国家治理能力现代化的必然要求。分税制以来出现的财权上收与事权下移问题严重影响地方政府供给公共产品的能力和国家治理的效果。本文基于地方政府激励的视角提出“财政能力—积极性”维度的分析框架,对事权和支出责任划分改革提出相关建议。本文认为:合理的事权和支出责任划分的评判标准在于能够使地方有能力和意愿提供公共产品和服务。需要灵活划分支出责任,规范转移支付制度、协调中央主导与地方自主关系、配套机构改革、强化问责等方面改革。 The rational division of financial authority and expenditure responsibility is a necessary condition for improving the enthusiasm of local governments and safeguarding the local financial capacity, and is an inevitable requirement for the modernization of the government’s ability to govern. The issue of the downward adjustment of financial rights and power since the tax-sharing system has seriously affected the ability of local governments to supply public goods and the effect of state governance. Based on the perspective of local government incentives, this paper puts forward an analytical framework of “fiscal capacity - enthusiasm”, and puts forward some suggestions on reforming the division of responsibilities and expenses. This article argues that the criteria for judging the reasonable allocation of powers and expenses lies in the ability and willingness of localities to provide public goods and services. We need to flexibly allocate expenditure responsibilities, standardize the system of transfer payments, coordinate the reform led by the central government and local autonomy, supporting institutional reform and strengthening accountability.