摘要
政治、经济体制及文化传统等方面的差异，造成了美国、加拿 大、英国、日本四个主要西方发达国家多级政府间事权划分与各级财政支出职能结构方面的 明显区别。透过各国的具体情况，我们可以发现一些建设财政联邦体制应遵循的基本经验。
It is the diversity in political and economical syst em and cultural tradition that brings about the difference in the responsibility division between multi-degree governments and the expenditure structure of ever y degree public finance in major western developed countrise, such as United Sta tes, Canada, Britain, Japan, Seeing through the specific cases, we can find out some fundamental experience that should be followed in constructing a fiscal fed eralism system.
出处
《中央财经大学学报》
CSSCI
北大核心
2001年第11期6-10,共5页
Journal of Central University of Finance & Economics
