财政分权理论

西方财政分权理论及启示

The Theory of Fiscal Decentralization of the West and Enlightenment

因此，本文以财政分权理论为基础，以地方税收入规模、中央地方税收管理权限的划分、地方税种结构的完善为切入点，对我国地方税体系的完善进行了深入的研究。

So based on the theory of fiscal decentralization , the article investigates the scale of the income of the local tax , the partition of the tax management power between the center and the local , the perfection of the local tax structure .

论财政分权理论的局限性及其消极效应

On the Limits of Fiscal Decentralization Theory and its Negative Effects

财政分权理论综述

An Overall Commentary on The Theories of Fiscal Decentralization

财政分权理论是财政理论中的重要问题。

Fiscal decentralization theory is one of the important questions in fiscal theory .

财政分权理论及其发展述评

Review of the Fiscal Decentralization Theory and Its Development

地方发行公债的理论依据有公共物品理论和财政分权理论。

Then , the warrant of issuing local bonds is explained in theory .

第2章简要介绍了国外的一些重要的财政分权理论及现有的与本文有关的一些研究成果，分为三节。

Chapter 2 introduces the development of the fiscal decentralization theory and the achievements of different scholars briefly .

中央与地方政府间的事权关系是财政分权理论的基础。

The decision-making authorities between the central and the local governments is the foundation of the theory of fiscal decentralization .

由于转移支付建立在财政分权理论基础之上，本章对财政分权理论也做了简要介绍。

Because the transfer payment system is founded on the theory of fiscal decentralization , the theory is introduced generally in this chapter .

理论基础部分重点介绍了公共选择理论、预算软约束理论、财政分权理论、委托-代理理论。

The theoretical basis mainly introduces the public choice theory , the soft budget constraint theory , the theory of fiscal decentralization and principal-agent theory .

笔者从财政分权理论、扁平化组织结构理论、区域非均衡发展理论、委托代理理论四个理论视角论述了改革的必要性。

This paper quotes fiscal decentralization theory , flattening organizational structure theory , regional imbalance development theory and the principal-agent theory to prove the feasibility of the reform .

主要梳理了财政分权理论和财政分权对地方政府科技投入影响的研究。

It is mainly about the study of the behavior of government fiscal expenditure of science & technology and the impact of fiscal decentralization on the local government fiscal expenditure .

随后，众多知名的经济学家奥茨、布坎南及马斯格雷夫加入到地方公共品供给分析的第一代财政分权理论。

Then , the numerous well-known economists such as Oates , Buchanan and Musgrave added to the supply of local public goods which is the first generation of the fiscal decentralization theory .

从分税制框架下的财源建设理论以及西方的财政分权理论入手，系统介绍财源与财源建设的理论体系。

Introduce the theory system of fiscal revenue resources construction systematically starting with the fiscal revenue resources construction theories under the framework of tax distribution system and the Western fiscal decentralization theories .

主要包括物业税改革的相关理论；我国房地产税收体系的理论；财政分权理论；地区财力相关基础理论。

Mainly includes the correlation theories of the property tax reform ; real estate tax revenue system theory in our country ; financial decentralization theory ; related basic theory of local financial resource .

在财政分权理论指导下，绝大多数国家地方政府都有程度不等的举债行为，在某些国家和地区甚至出现了地方政府债务危机。

In theory , under the guidance of fiscal decentralization , most countries have the problem of local government debt , in some countries and regions , and even the local government debt crisis .

本文首先从财政分权理论出发，详细分析了支出职能在中央政府和地方政府之间的划分以及地方政府履行支出责任的收入来源，提出了转移支付对地方政府财力支持的重要性。

Starting from theory of financial rights division , the analysis of separation of disbursing function between central government and local ones and the revenue resources of local governments used to fulfill their payout responsibility is stated in detail .

本文试图在借鉴国内外关于财政分权理论研究和城乡居民收入差距理论研究的基础上，重点研究中国式财政分权对我国城乡居民收入差距的影响。

In this paper , we first learn the theoretical study on fiscal decentralization and urban-rural income gap at home and abroad , then , we focus on studying the impact of the Chinese-style fiscal decentralization on urban-rural income gap in China .

本文依托于财政分权理论尝试从外部环境、内在激励和制度设计三个视角思路分析了中国基本公共服务供给缺失的体制性原因。

On the basis , the paper attempts to the institutional reasons for the lack of basic public services in China relying on the theory of fiscal decentralization from the external environment , internal motivation and design of the system analysis of three perspectives .

本文对我国税权划分问题研究这一课题的研究，从财政分权理论及税权的内涵入手，从理论角度论证了实施改革的依据，从现实角度论证了改革的必要性。

The research involves such aspect of theory as finance and law , and proceeds with the fiscal decentralization theory and the connotation of the taxation power , and elaborates the implementation basis of reform from the theory and the practical significance from the reality .

本文的第一章以规范分析为主，由地方税体系相关概念的界定和地方税体系存在的理论依据两大部分构成，以财政分权理论为全篇的扩展打下了的基础。

The first chapter emphasizes the normative analysis , consisting of two parts - the concepts on the local tax system and the theory foundation of the local tax system , and lays down the foundation for the whole article basing on the theory of fiscal decentralization .

第二部分详细综述了财政分权的理论基础、理论发展以及国内外的实证研究成果，指出了当前国内研究分权和公共卫生支出关系的文献不足。

The second part reviews the theoretical basis and theoretical development of fiscal decentralization as well as empirical research at home and abroad , at the same time , we find that the current domestic research on the relationship between decentralization and the literature of public health spending is rare .

具体而言，这些理论主要是指：公共财政理论、财政分权理论以及可持续发展理论。

To be specific , these theories are : public financial theory , the theory of financial divided power , as well as the sustainable development theory .

在实行市场经济体制和分级财政体制的国家里，财政分权理论受到广泛重视。

In the countries with market economy and fiscal decentralization system , the theory of fiscal decentralization was emphasized extensively .

该部分第一节首先对财政分权问题的文献进行梳理，从财政分权理论、财政分权度的测量、财政分权与地方政府投资三个方面进行了简要的总结。

The first part of Section issues on the fiscal decentralization literature to sort out , from the theory of fiscal decentralization , fiscal decentralization is measured , fiscal decentralization and local government investment in three areas are briefly summarized .

第四部分是关于转变土地财政的理论基础。这一部分详细介绍财政分权理论、财政可持续理论和土地收益分配理论。

Chapter four is about the theoretical fundamentals of land ' finance , this section specifically describes fiscal decentralization , and finance sustainable theory and land benefit allocation theory .

地方财政竞争包括支出竞争和税收竞争，其理论基础是财政分权理论。

Local government fiscal competition includes expenditure competition and tax competition , whose theoretical basis is fiscal decentralization theory .

其次分析了财政分权对政府间税收竞争的影响，比如分析了财政分权的理论渊源及各国财政分权实践，讨论了财政分权如何形成各级政府的独立利益及竞争能力。

Secondly , it analyses the influence of fiscal decentralization on intergovernmental tax competition , and how governments of all levels use fiscal decentralization to get their independent interest and competitive competence which forms the universal intergovernmental tax competition .

第一部分是对县乡财政理论体制的理论综述，主要概述了县乡财政体制的概念内容、政府分级、财政分权、公共财政理论以及蒂布特以足投票理论。

The first part of the theory for the county financial system theory is overviewed , an overview of the concept of the phenomenon of the contents of the financial system , the government hierarchy , fiscal decentralization , public finance theory and the " voting with feet " theory .