实行分税制财政体制以来,广西根据中央有关精神并结合广西实际,对广西政府间财政分配关系进行了不断的调整和改革。从总体上看,广西各级政府间收入划分比较明晰,但在规范化和科学化方面仍需加强;而事权和支出责任的划分、转移支付制度以及市对县(市)和市对城区的财政体制等则仍 Since the implementation of the tax-sharing system, Guangxi has continuously adjusted and reform the fiscal distribution among Guangxi’s governments based on the spirit of the Central Government and the reality of Guangxi. Generally speaking, the division of income among Guangxi’s governments at all levels is relatively clear, but it still needs to be strengthened in terms of standardization and scientifization. However, the division of responsibility and expenditure responsibilities, the transfer payment system and the municipal financial system for county (city) and city to urban areas System is still so