Abstract: The legalization of the division of government power is a prerequisite for the establishment of a modern financial system. On this basis,we should also see the limitations of the legal form of the division of power. The law can only make general provisions on the division of powers. It is impossible to one-to-one correspondence between the various levels of government and its responsibilities. The formation of ambiguous powers among governments is inevitable. The provisions of the relevant files that refer disputes between intergovernmental affairs to high authorities for adjudication are not in line with the requirements of the law. During transition period,it is a cognitive activity of governments to accelerate rational growth and promote the clarity of the fuzzy affairs. This kind of consensus,supplemented by necessary arrangements and procedures,can overcome cognitive limitations or arbitrary judge of unilateral decisions on the attribution of power by higher government under the hierarchical system. The two levels of government are urged to reach an acceptable compromise on the proper attribution of power in each other's control and supervision,thus enhancing the expectation and responsibility of both sides to perform their respective duties. This kind of consultation is the internal requirement of standardization and legalization of affair powers,and it is embodiment of the substantive legalization of affair powers division.