摘要
近代以来,分权国家出现了相对集权的趋势,而集权国家则出现分权的趋势。随着工业化进程的推进,政府间财政关系呈相对分权和集权演变趋势,一国市场发育程度对政府间财政关系有一定的影响。我国应当以政治体制作为确定政府间财政关系模式的基本依据,以适度集权与适度分权作为分级财政体制的基本准则,以事权与财权的非对称性安排确保中央财政主导地位及地方政府职能的充分行使。
By comparing the development of some typical nation＇s intergovernmental financial relationship,the decentralized states are on the way to centralization,while the centralized states are going to the opposite.The factors include the political system,the process of industrialization and the growth of market.China＇s intergovernmental financial relationship should be based on our political system,modest centralization and modest decentralization and asymmetric allocation of powers and responsibilities,to ensure the dominance status of the central finance and full exercise of the local governments.
出处
《江苏经贸职业技术学院学报》
2010年第1期7-10,共4页
Journal of Jiangsu Institute of Commerce
关键词
政府间财政关系
演变
国际比较
启示
intergovernmental financial relationship
development
international comparative
inspiration
