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世界范围内正在兴起分权化的财政改革浪潮。财政分权已经成为世界各国在处理中央和地方政府之间关系时所采取的一种主要模式。财政分权起源于西方,从信息经济学、引入制度设计和政治激励后的拓展研究、税收政策、转移支付几个方面对西方分权理论的新发展加以介绍,可以为我国目前的分税制改革提供思路和借鉴。
The wave of fiscal reform is being decentralized around the world. Fiscal decentralization has become a major model adopted by all countries in the world in dealing with the relations between central and local governments. The fiscal decentralization originated in the West. Introducing the new development of western decentralization theory from several aspects such as information economics, the introduction of system design and the post-political expansion research, tax policy and transfer payment can provide the current tax-sharing reform in our country Thinking and reference.