【摘要】 “两个比重”问题是困扰我国财政改革的一个大问题、老问题。通过国际比较可以看出，这一问题的实质在于新旧体制的矛盾和中央与地方之间的利益冲突。解决这一问题应立足于扩大财源和化解体制矛盾。具体而言，可以把完善税制结构、推进费税改革、加强税收征管作为突破口，促进财源建设，增加可支配财力。更多还原

【Abstract】 The "Two Proportions"is a great and old problem which has been troubling the financial reform in China. Comparing with the international finance, the essence of the problem lies on the contradiction between the new system and the old one and in the system and the old one and in the profitable conflict between the central government and the local government. To solve the problem, we should explore.more source of revenue and resolve the system contradictions. In details, we can promote the exchequer construction and increase dominating financial funds by improving the tax system structure, advancing the tax reform and enforcing the tax management.更多还原