Yet, in our country, economic decentralization runs across intergovernmental fiscal decentralization and intragovernmental fiscal decentralization, which decides the formidableness and complexity in our reform of the fiscal decentralization.

• 然而在我国，政府向市场的分权和政府内部的财政分权却是立体进行的，相互间存在着一定的交叉，这就决定了我国财政分权改革的复杂性和艰巨性。