集权型政府中的财政分权制度研究-财政学专业论文.docxVIP

河北经贸大学硕士学位论文 Abstract The main attention of fiscal decentralization theory is the financial arrangement in government. Until now fiscal decentralization is basically in the background of federal system government, and does not involve the concrete government structure nearly. Thus causes the institutional vacuum. On the other hand, many unitary planned economy countries make decentralization reform as changing to the market economy since the 1980s. The questions exposed during reform explained that there is a contradiction between the traditional fiscal decentralization theory and the reality