本文分析了省以下政府事权和支出责任划分的现状和问题,提出完善省以下政府事权和支出责任需要遵守五大原则:正确处理政府与市场的关系原则,公共产品受益范围划分原则,效率原则,实现权、责、利相统一的原则,稳定性与动态性相结合的原则。如何完善省以下事权和支出责任的划分?本文首先明确了省、市、县、乡镇政府的职能定位;并以社会保障、公共卫生、教育基本公共服务为例,提出了省以下事权和支出责任的划分清单;并提出了分类实施事权、财权与财力的匹配;在明确省以下政府事权和支出责任划分的基础上,进行相应的行政体制改革;明确清晰的省以下事权和支出责任划分法律文本等政策建议。 This paper analyzes the status quo and problems of the division of governmental authority and expenditure responsibilities below the provincial level, and proposes that the following five principles should be followed in order to improve the government affairs and expenditure responsibilities under the provincial government: the principle of correctly handling the relationship between the government and the market, the principle of efficiency, the principle of efficiency, The principle of the unity of power, responsibility, and benefit, the principle of combining stability and dynamics. How to improve the division of authority and expenditure responsibilities under the province? Firstly, this paper clarifies the functional orientation of provincial, municipal, county and township governments; and takes the social security, public health and basic public services as an example, And put forward the classification of the implementation of the trusteeship, financial and financial resources to match; clear the provincial government authority and expenditure responsibility division, based on the corresponding administrative system reform; clear and clearly below the provincial power and expenditure responsibility division legal text Other policy recommendations.