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。
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.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2004年第4期3-10,共8页
Journal of Zhongnan University of Economics and Law
关键词
财政分权
信息成本
政府规模
区域经济
Fiscal Decentralization
Information Cost
Government Scope
Regional Economy
