论中国的财政分权水平

The Degree of China's Financial Power Division

财政分权度是研究财政分权问题的关键性指标,以税权的划分来衡量财政分权度是目前国际上较为通行的做法。而对中国的财政分权程度的确定,不同的指标分析方法会得出不同的结论。因此,财政分权水平不仅仅是定量衡量,还要辅助一些定性评估。判断一国的财政分权水平应从税权的不同层次入手,并考虑政治分权因素。

The degree of financial power division is the key index in studying financial power division. At present the common approach to measuring the degree of financial power in the world is based on the division of taxing power. In determining the degree of financial power division in China, the use of different indexes will lead to different conclusions. Therefore, though the degree of financial power division is a quantitative measuring, it shall be supplemented by some qualitative assessment. The judgment of the degree of financial power division in a country shall be based on the multiple taxing power while considering the factor of political power division.