| 财政分权制度模式比较与中国的选择 |
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| 引用本文： | 魏建国. 财政分权制度模式比较与中国的选择[J]. 法制与社会发展, 2007, 0(6) |
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| 作者姓名： | 魏建国 |
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| 作者单位： | 北京大学中国教育财政科学研究所 北京 |
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| 基金项目： | 国家社科基金青年项目“中央与地方关系法治化研究——财政维度”(07CFX025) |
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| 摘 要： | 经过对相关国家财政分权实践的考察,可以概括出财政分权的制度模式主要有两种,即对称型和非对称型。在当代社会经济发展呈现复杂化的现实背景下,两种制度模式存在融合趋势。基于特定的政治文化和国家体制等方面的原因,中国应该选择非对称型作为未来财政分权的制度模式。
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| 关 键 词： | 财政分权 制度模式 对称型 非对称型 |
Comparative Study on Institutional Patterns of Division of Fiscal Powers and the Choice of China |
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| WEI Jian - guo. Comparative Study on Institutional Patterns of Division of Fiscal Powers and the Choice of China[J]. Law and Social Development, 2007, 0(6) |
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| Authors: | WEI Jian - guo |
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| Abstract: | By reviewing some countries' practice of division of fiscal powers, we can generalize that there are mainly two types of institutional pattern of division of fiscal powers in the world, i. e. symmetry and asymmetry. Under the realistic but complicated background in the modern ages, both institutional patterns have a tendency to fuse with each other. Considering the specific political culture and institutional background, China should choose the asymmetrical institutional pattern of the division of fiscal powers in the future. |
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| Keywords: | division of fiscal powers institutional patterns symmetry asymmetry |
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