摘要
加拿大正式的均等化制度始于1957年,但是本文考察的基点,并不局限于该年,而是往前摄入大历史的轮廓,以便知理念形成和制度选择的根由所在。现实的考察则旨在明了加拿大当前均等化的具体做法和措施,以及改革的要点,以期对中国的均等化实践提供某些有益的借鉴。
Canada＇ s Equalization System began in 1957 formally. The beginning point of our research is put forwarded to the foundation of Canada and its 1867 Constitution, so that we could know the reasons which thoughts are formed and systems are chosen. The investigation on the detailed practices, measures and its reform highlights will give some enlightenment to China＇ s equalization establishment and perfection.
出处
《特区经济》
北大核心
2008年第1期90-92,共3页
Special Zone Economy
基金
上海市教育委员会立项课题"地方公共教育服务均等化:基于财政公平角度的研究"(项目编号:07ZS174)
关键词
均等化
财政能力均等化
水平公平均等化
财政分权
Equalization
Fiscal Capacity Equalization
Horizontal Equity Equalization
Fiscal decentralization
