服务公共事务既是政府存在的事理依据,也是政府向社会筹集、分配财政收入,形成各种财政支出的根本理由。本部分重点研究我国不同层级广义政府之间的公共事务责权划分问题,目的在于为合理划分不同层级政府之间的财政管理责权提供直接依据。一、相关理论分析(一)广义政府的公共事务责任 Serving public affairs is not only the basis for the government’s existence, but also the fundamental reason why the government should raise and distribute financial revenue to the society and form various kinds of financial expenditures. This part focuses on the division of responsibility of public affairs between different levels of general government in our country. The purpose of this part is to provide a direct basis for the reasonable division of responsibilities and responsibilities of financial management between different levels of government. First, the relevant theoretical analysis (a) the general government’s public affairs responsibility