政府间财政关系中的支出问题（上）——历史、数据与比较分析

从支出角度研究政府间财政关系，其实质是政府间事权的确定与划分问题。这一问题因经济体制、发展水平、政治制度以及历史文化的差异而具有内涵上的复杂性，并通过支出总量与结构的多样化表现出来。本文尝试从多样化的比较中归纳与上述因素相关联的一般规律，有利于深化对政府问财政关系的理解。

Expenditure Problems in Intergovernmental Fiscal Relationship

The essence of intergovernmental fiscal relationship, judging from expenditure viewpoints, is how to define and classify intergovernmental affair rights. This issue is of internal complexity due to the difference from economic system, developing level, political institution and historical culture, and is reflected in diversity of gross and structural expenditure. This paper tries to draws a general conclusion by studying above factors, so as to get a better understanding of intergovernmental fiscal relationship.