中文摘要：

现代国家治理是当前国家的重大课题。其本意是一国的整体治理，首要的是建设责任型政府，需要由包括财政体制等若干基本制度体系来支撑。而责任型分级财政体制是现代国家治理的核心制度。在建设责任型分级财政体制的观念上，必须做到“三破三立”：破权力论，立责任论；破属地管理论，立公共委托代理论；破央地关系论，立三级体制论。在建设责任型分级财政体制的路径上，必须做到两个方面：一是以事务为对象，以三级政府为依据，适度上划事权；二是改革预算管理，形成四种转移支付。

英文摘要：

Modem state governance is one of the major national subjects at present. Its purpose is the overall governance of a country; the foremost is the construction of a responsible government, which needs to be supported by a number of basic systems including the financial system. The responsibility-oriented classified fiscal system is the core of modem state governance system. Regarding the concept of the construction of the responsibility-oriented classified fiscal system, we must carry out the ＂three breakings and three establishings＂ , i.e., breaking the power theory and establishing the responsibility theory; breaking the territorial management theory and establishing the public trust a- gent theory; and breaking the relationship theory between the central and the local governments and establishing the three-level system theory. Regarding the path of the construction of the responsibility-oriented classified fiscal system, we must do a good job in the two aspects： firstly, taking the business as the object and the three-level governments as the basis, to moderately divide the powers of office; secondly, to reform the budget management, and to form the four kinds of transfer payments.