日本分权改革进程中政府间财政关系的调整

The Adjustment of the Intergovernmental Financial Relationship in Japan's Decentralization Reform

日本是单一制国家,明治维新以来建立的财政体制本质上是集权型体制。日本中央政府对地方政府的干预体现在地方交付税制度、国库支出金制度以及地方债制度等方面。进入21世纪以后,日本启动了地方分权改革,但时至今日,其分权目标仍未有效达成。追溯、分析其改革轨迹,评价其改革成败无疑对我们开阔视野,吸取相关经验教训有积极的意义。

Japan is a country with simplex system. The fiscal system is a centralized system since the Meiji restoration essentially. The central government＇s intervention in the local government is reflected in the local allocation tax system, the special item transfer expenditures and the local debt system. In the 21 st century, Japan initiated the decentralization reform, but it has not yet been achieved effectively. Therefore to trace and analyze its reform process and evaluate the success or failure of its reform will help us to understand relevant experience and lessons undoubtedly.