中央与地方政府关系的中英比较——基于财税制度的视角

Comparison between China and UK in the Relationship of Central Government and Local Government——In the Perspective of Financial Institution

一国的财税制度最能体现中央政府与地方政府的关系类型,文章试图比较中国与英国的财税制度,从而发现中国中央与地方政府的关系与英国的差异所在。在分析与比较的基础上,文章提出英国中央与地方政府之间的关系是“财权集中、事权分散”,而中国则是财权与事权的双重集中;并且在调整中央与地方关系的过程中,英国多采用立法的手段,而中国则偏重于行政化的手段。在提出差异的同时,文章从主观路径与客观路径两个角度来分析差异形成的原因。

The relationship between central government and local government can be reflected by the financial institution. The paper try to compare financial institutions of UK with that of China, then find the differences between the two countries. Based on those cornparisons, the paper argues that the relationship between central government and local government of UK is ＂centralization of financial control, decentralization of affairs decision-making＂, and double centralization of both. The paper also finds that UK always take legislation to adjust the relationship, China emphasize on administrative measures. The author makes a research on the differences from objective and subjective perspectives.