摘要： 我国央地政府间事权如何划分，一直处于摸索之中。事权划分与立法权，或者与财权相结合的制度设计在理论与实践中逐渐走向桎梏，领域式事权划分模式亦有过度隔离央地协力关系之嫌。同为单一制国家的日本，在第二次世界大战后对央地事权的改革中也有相似尝试。在2000年地方分权改革之后，日本根据“职能分担原则”形成了以行政事权划分为主体、立法权与财权分配制度独立成形又相互关联的制度体系。这种制度体系没有采取领域式事权划分方法，而以执行主体为事权划分标准，直接利用现行法律实现各行政领域事务的具体分类。这种以行政事权划分为中心的制度设计，可为我国央地事权划分的法治建构提供一种新的思路。

关键词: 央地关系, 事权划分, 行政事权, 职能分担

Abstract: The method about how to divide the governance between the state and localities is still in exploration.The system design of the division of governance, which combined legislative authority with financial power, has difficulties theoretically and practically.The method about the division of governance that is based on field also has difficulties such as separating the relation between the stateand localities.In Japan, which is a unitary government as same as our country, there were several otcempts to complete the system design after World War II, but all of them ended up with failure.After the decentralization reform in Japan in 2000, a system has been formed, in which administrative governance is in the central, and other authorities or powers are independent while related to each other according to the principle of the division of responsibility.As for the method of the division, Japan gives up depending on traditional pattern that based on field, but relying on administrative subject and current law to complete the exact administrative attribution.This system design, which is based on the division of administrative governance placed in the central, can provide a new research idea for the rule of law and the division of governance in our country.

Key words: Relationship Between the State and Localities, Division of Governance, Administrative Governance, Division of Roles