财政体制改革,包括纵向和横向两个方面:纵向是从中央到地方各级政府收支权限的划分,我国政府在这方面经过了几十年的探索,现在采用中央和地方政府之间分税制;横向是同一级政府各部门之间财政资金收支管理权限划分。这种管理权限的划分,世界各国有两种不同的做法。一种做法是“国库分散支付制度”,就是财政部门按照预算确定的各部门和各单位年度支出总额,按期（中央部门按季,地方部门按月）拨付到各部门和单位在银行开立的帐户,由其自主使用。而预算外收支,则由各部门和单位自己组织,财政部门只进行计划管理。这种体制主要存在两大问题:一是政府财政部门对各单位财务活动失去监控,不能及时发现制止有关部门和单位资金收付中的违法行为,助长了乱收费、乱花钱、设小金库等不 The reform of the fiscal system includes both vertical and horizontal aspects. The vertical direction is the division of revenue and expenditure authority from the central government to local governments. After several decades of exploration, our government now adopts the tax-sharing system between the central and local governments. Horizontal is the same level of government departments between the fiscal revenue and expenditure management authority division. This division of management authority, the world has two different approaches. One approach is the “Treasury Disbursement System”, which is the total amount of annual expenditures of various departments and units determined by the finance department according to the budget. The central government allocates funds to various departments and units on a regular basis Account, by its own use. The extra-budgetary revenue and expenditure, by the various departments and units themselves, the financial sector only to plan management. There are mainly two major problems with this system: First, the government finance department loses its control over the financial activities of various units and can not find timely ways to stop illegal activities in the collection and payment of funds by relevant departments and units, thus contributing to arbitrary charges, squandering money, Wait no