财政联邦主义视角下的政府间关系

Study on Intergovernmental Relationship from the Angle of Fiscal Federalism

财政联邦主义是西方学者借鉴政治学中的联邦制概念而创立的一个经济学概念,用于分析财政分权理论。本文从政府间关系角度出发,分析财政联邦主义产生的理论缘起,结合西方学术界关于政府间财政分权的不同模式,揭示财政联邦主义的理论基础和分析框架。以此为依据,分析财政联邦主义视角下的政府间关系构建,为研究市场经济条件下政府间关系寻找新的研究视角。

Fiscal federalism is an economic concept created by western scholars in reference to the conception of Federalism in politics for the analysis of fiscal decentralization theory. The paper sets out from intergovernmental relationship and then analyses the theoretical origins of fiscal federalism, expounds the theoretical basis and analytical framework of fiscal federalism based on western knowledge on various models of intergovernmental financial decentralization. Analyzing intergovemmental relationship from the angle of fiscal federalism provides a novel prospect for studying intergovernmental relationship in market economy.