本文關於合理改善政府財政結構之論述，首先指出：是否有所謂的改善政府財政結構之“問題”？以及是否有所謂的“合理”的政府財政結構？其次，剖析到底政府財政構所指涉才爲何？如何解析？本文特別強調：一個國家的政府財政結構主要決定於政治權力的運作，以及意識形態之價值觀，並無科學的客觀判準。 Is so called ”a rational improvement of fiscal system” really a matter in the actual operational fiscal system? This short article is trying to argue that it would be a misleading to look for a 'rational fiscal system” in the real world. A rational fiscal system maybe exist in theory, but in the reality, a fiscal system was determined by political, social, and economical conditions of a particular nation at particular time. In fact, governmental fiscal allocation was a reflection of the outcome of power struggle among different groups in the society. It could not be ”possible to find a single measure which will please everybody as an overall guide to performance”, as argued by Reddaway (1992, p. xvii).