全书共分5章，在第1章引言简要介绍了分税制改革与模糊的政府间事权分配关系现状后，第2章阐述了法治缺失条件下我国政府间事权分配关系的集中表现，即支出责任逐级下放、纵向政府间关系"职责同构"、周期性"收权"与"放权"等，第3章则从计划经济体制、中国式宏观调控、政治体系中的官员激励机制三方面相应给出了我国政府间事权分配关系的现实表现的理论解释，第4、5章则分别介绍了我国政府间事权分配关系法治化的路径展望以及可能的"陷阱"及其应对，即清楚界分"地方性公共产品"、"全国性公共产品"和"混合性公共产品"，明确"地方事权"、"中央事权"和"混合事权"，在法律上确立"地方自治"的原则和观念，完善财政转移支付法律制度，赋予地方政府法定的独立发债权利，保障地方财力与支出责任相匹配，提升我国中央与地方事权分配关系的法治化程度，确保法律化、制度化的事权分配机制平稳运行。

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