摘要
政府间分工包括多级政府间的职能分工、事权分工和财权分工,侧重于分析公共部门的垂直结构,是“财政联邦主义”理论的基本问题。本文对政府间分工的一般理论作了梳理,总结了发达国家政府间分工的模式,并结合现实提出了中国政府间分工模式改革的建议。
After the theory of fiscal federalism was raised, the intergovernmental division which focuses on the vertical structure of public sectors continues to be a basic question in this field. The intergovernmental division consists of functional division, responsibility assignment and fiscal decentralization among different levels of governments. This article surveys the related literatures about the intergovernmental division, summarizes the experiences of the developed countries, and puts forward the reform proposals based on our country＇ s condition.
出处
《华北电力大学学报（社会科学版）》
2007年第1期59-64,共6页
Journal of North China Electric Power University(Social Sciences)
关键词
政府间分工
多级政府
事权划分
财政分权
division among various levels of govemments
muhi-tiered government
responsibilitiesdivision within governments
fiscal decentralization
