中央与地方关系的权限划分是否合理妥当,直接关系到国家的治乱兴衰。近年来,有关此议题的研究成果固然不在少数,但鲜有完整引介他国中央与地方权力分配法律制度具体措施以为参考者。本文借鉴美国联邦各州与地方政府之权力分配规定、策略及相关措施等,进一步分析其法制化之做法及特征,供解决中央与地方间收放死乱循环沉疴之参考。 Whether the division of powers between the central and local authorities is reasonable or not is directly related to the rise and fall of the state’s chaos. In recent years, there are few research results on this topic, but few refer specifically to the concrete measures of the legal system for the distribution of power between the central and local authorities in other countries. This article draws on the power distribution regulations, strategies and related measures of the states and local governments in the United States, and further analyzes its practices and characteristics of legalization so as to provide a reference for resolving the cyclical disintegration cycle between the Central Government and local governments.