一、两种不同性质的上下级政府间财政关系所谓不同级别政府间的财政关系是指从纵向的、上下级政府之间去考察的财政关系。因此,不同级别政府间的财政关系也是一种纵向的财政关系。一个国家的财政关系,如果从纵向去考察,可以划分为两个层次:第一层次是中央政府与地方政府之间的财政关系,这是一种国家政权与地方政权间的财政关系,具有特别重要的 First, the two different nature of the upper and lower intergovernmental financial relations The so-called different levels of intergovernmental financial relations refers to the longitudinal, upper and lower levels of government to examine the financial relations. Therefore, the financial relations among different levels of government are also a kind of vertical fiscal relationship. A country’s financial relations, if examined vertically, can be divided into two levels: the first level is the financial relationship between the central government and the local government, which is a kind of financial relationship between state and local governments, with special important