| 对中国财政分权度的研究 |
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| 引用本文： | 黎精明.对中国财政分权度的研究[J].财经理论与实践,2009,30(5). |
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| 作者姓名： | 黎精明 |
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| 作者单位： | 武汉科技大学,管理学院,湖北,武汉,430081;中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 基金项目： | 教育部人文社会科学研究基金资助项目 |
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| 摘 要： | 以财政分权理论述评为基础,文章构建了支出法财政分权度衡量指标,计算并分析了中国总体和分省财政分权度.研究发现:中国总体财政分权度已接近或达到最优水平;东、西、中部财政分权度依次递减;财政分权地区差异较大,西部地区财政分权不均衡现象尤为严重;各地区财政分权度缓慢收敛.文章较客观完整地反映了我国财政分权状况,指明了我国未来财政分权化改革的方向在于局部分权程度的调整而非整体分权程度的扩大.
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| 关 键 词： | 中国 财政分权 财政分权度 财政改革 |
Research on China's Degree of Fiscal Decentralization |
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| LI Jing-ming.Research on China''s Degree of Fiscal Decentralization[J].The Theory and Practice of Finance and Economics,2009,30(5). |
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| Authors: | LI Jing-ming |
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| Institution: | LI Jing-ming1,2 (1.Management School,Wuhan University of Science & Technology,Wuhan 430081,China,2.Accounting School,ZhongNan University of Economics & Law,Wuhan 430060,China) |
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| Abstract: | Based on the reviews and comments on the theories of fiscal decentralization,the paper made up a measuring indicator according to financial expenditures,calculated and studied China's degree of fiscal decentralization at the provincial and the overall level.The study found that China's overall degree of fiscal decentralization has been close or even to the optimum level of fiscal decentralization,and that the degree of fiscal decentralization dropped in turn of the eastern,western and the central regions.It... |
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| Keywords: | China Fiscal Decentralization Degree of Fiscal Decentralization Fiscal Reform |
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