我国完善财政分权制度的国际借鉴及路径选择

International experience and path choice of perfecting fiscal decentralization system in China

阐述了俄罗斯和墨西哥两国的财政分权历程,并与中国的财政分权作了比较。结果表明,为了实现更好的分权效果,首先必须确保中央政府有能力制约地方政府的违规行为;其次必须增强地方政府的财政收入与地方经济发展的相关性,这样才有可能使分权后的国家实现快速的经济增长。

This article discusses processes of fiscal decentralization in Russia and in Mexico, and compares them with Chinese fiscal decentralization. The result shows that, in order to get better effect, the central government should have the fight to punish illegal behaviors of local governments and the relativity between fiscal revenue and local ecnomic development must be enhanced . Only in this way can rapid economic growth be realized.