论分税制条件下我国中央与地方政府关系的嬗变——以财政关系为例

On the Evolution of the Relation between Central Government and Local Government under the Condition of the Apportioned Tax System——Exemplified by the Financial Relation

本文主要以我国的财政体制为切入点 ,论述了实行分税制以来我国中央与地方政府关系的变化、发展 ,分析了分税制条件下中央与地方政府关系出现的根本变化 ;对存在的问题 。

Starting with the financial system of our country,this article discusses the evolution of the relation between Central government and local government since the enforcement of the apportioned tax system, and analyses the fundamental changes in the relation between them. And then it puts forward some corresponding countermeasures and suggestions in connection with the present problems.