日德财政分权体制对地方经济发展的影响

Comparison of Fiscal Decentralization and Local Economic Development: Japan and Germany

财政分权体制与地方经济发展的关联性在理论界并没有达成共识。日本、德国"二战"以来财政分权体制在促进地方经济发展中都采取了较为合理的制度安排,不同程度地促进了国家、地区间的经济发展,但是也存在着有待改进的方面。两国的经验对深化和完善我国财政分权体制同样具有启示意义。

It＇s the controversial sector in the theory about the relevance of financial decentralization and local economic develoment. This paper comares about the model of fiscal decentralization of Japan and Germany after World War Ⅱ. The two countries have taken more reasonable arrangements promoting national or regional economic development. Yet there are areas for improvement. The experience of two countries on financial decentralization inspires China.