| 财政分权理论及其发展述评 |
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| 引用本文： | 杨灿明,赵福军. 财政分权理论及其发展述评[J]. 中南财经政法大学学报, 2004, 0(4): 3-10 |
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| 作者姓名： | 杨灿明 赵福军 |
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| 作者单位： | 中南财经政法大学,财政税务学院,湖北,武汉,430060 |
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| 摘 要： | 财政分权已经成为世界各国十分普遍的现象,财政分权理论的发展也呈现多样化.不同的学者从不同的角度来研究财政分权问题,他们主要集中研究财政分权的原因、最优财政分权度及财政分权的影响等几个方面.本文对国内外这几个方面的研究作一综述并给予简单的评析.
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| 关 键 词： | 财政分权 信息成本 政府规模 区域经济 |
| 文章编号： | 1003-5230(2004)04-0003-08 |
Review of the Fiscal Decentralization Theory and Its Development |
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| YANG Can-ming ZHAO Fu-jun. Review of the Fiscal Decentralization Theory and Its Development[J]. Journal of Zhongnan University of Finance and Economics, 2004, 0(4): 3-10 |
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| Authors: | YANG Can-ming ZHAO Fu-jun |
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| Abstract: | Fiscal decentralization has been being a common phenomenon of every country. The development of the fiscal decentralization theory also diversifies. Different scholars make research on the issue from different perspectives. They mainly focus on the reason of fiscal decentralization, the influence of fiscal decentralization, the optimal degree of fiscal decentralization. This paper provides a comprehensive review of the fiscal decentralization theory and its development, and makes some remarks on the issue. |
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| Keywords: | Fiscal Decentralization Information Cost Government Scope Regional Economy |
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