财政分权是指给予地方政府一定的税收权力和支出责任范围,并允许其自主决定预算支出规模与结构,使处于基层的地方政府能自由选择其所需要的政策类型,并积极参与社会管理。文章对财政分权理论的概念、发展历程、未来走向进行了系统分析。 Fiscal decentralization refers to giving local governments certain tax powers and scope of responsibility for their expenditures and allows them to decide on the scale and structure of budget expenditures independently so that local governments at the grassroots level can freely choose the types of policies they need and actively participate in social management. The article systematically analyzes the concept, development history and future direction of the fiscal decentralization theory.