摘要
The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power,regulates and defines the fiscal activities among different levels of governments.The changes in economic system and economic structure decide the changes of fiscal function and fiscal structure,which results in the changes in intergovernmental distribution form and local government behavior.This paper takes a look at the stages of China's fiscal reform process and the impacts on local government behavior,and tries to find measures for perfecting the fiscal system reform to optimize local government behavior and guarantee a healthy national economy.
基金
This paper is supported by National Natural Science Foundation of China(No.70373051).The authors are grateful to Penny Prime for helpful discussion.
