中文摘要：

央地财权事权匹配是一个具有现实和未来意义的深远话题。而要从根本上造就这一格局下不能完全凭空臆造,国外的制度比较借鉴、本国的国情问题考证,一样都不可或缺。通过对国内基层行政部门的调研在一定程度上反映了改革的呼声与关键;通过对国外制度的类型化分析探讨了我国制度改革所处的阶段与位置。结合两者,合理设定了我国的改革路径、方向与远景。

英文摘要：

The matching of the central and local financial and affairsdominating powers is a topic of practical and farreaching significance. Baseless creations can never fundamentally bring up such a pattern. Both the comparative reference of foreign institution and the research on its own national conditions are absolutely indis pensable. The research conducted into domestic grassroots administrations can reflect the calls for reform to a certain extent and the analysis conducted of the types of foreign institution will also allow us to see the stage and position the reform in our country is in as soon as possible. The combination of the two aspects mentioned above and the setting of a reasonable reform path, direction and vision are what we should strive to do in order to build several cornerstones in the near future.