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本文从现代制度经济学角度对我国分税制改革进行了剖析，通过对改革各方的行为分析以及改革的成本──收益分析，论证了分税制改革之所以不可能一步到位的必然性，并从有利于改革逐渐深化的角度提出了保证改革顺利进行的一系列对策。
This article analyzes the tax-sharing reform in our country from the perspective of modern institutional economics. By analyzing the behavior of all parties involved in the reform and the cost-benefit analysis, this paper demonstrates the inevitability of the tax-sharing reform in one step. Gradually deepening the perspective of a series of measures to ensure the smooth progress of the reform.