浅谈分权与市场经济条件下的财政体制

本先就市场经济条件下进行适当的财政分权的理论依据进行了论述，随后对集权的理论依据也进行了论述。本指出，当前，对于我国财政体制的完善来说，并不是简单的分权问题，而应在规范政府收支的同时，根据政府职能的实现来理顺集权与分权的关系。

A Brief Analysis about the Decentralized Fiscal System in the Market Economy

In the article, there is the interpretation on the theory basis of proper fiscal decentralization and centralization in the market economy. It is also stated in the article that it is not a simple issue of decentralization to perfect the fiscal system in our country at present. On the contrary, we should make clear the relation between centralization and decentralization according to the realization of the government functions, as well as regulating the governmental revenue and expenditure.