古代至民国时期中央与地方财政关系的历史变迁

Historical changes of Financial Relationship Between Central and Local Governments from Ancient Times to the Period of the Republic of China

经济责任划分是分权制度的核心组成部分。如果地方政府能够有效地执行分权功能,就必须有足够的收入水平,无论是来源于本地区或是中央政府的转移支付。在现代经济条件下,无论是联邦制还是单一制国家都要面对复杂多变的公共事务,必须构建多层次的政权结构,明确相应的权责范围。多级政府结构必然要求建立起多层次的财政体系,以保证有足够的财力履行政府职责。我国是一个具有灿烂文明历史的国家,中央与地方之间的财政关系由来已久。历史可以帮助我们鉴往知来,通过我国中央与地方财政制度变迁的回顾,有助于完善政府之间财权与事权的匹配,为进一步实施财政体制改革提供基础。

In retrospect about the historical changes of financial relationship between central and local governments from ancient times to the period of the Republic of China, the paper aims to improve the matching between financial rights and administrative rights. Furthermore, it will lay a foundation for the implementation of financial system reform.