目前,人们对财政分权与经济增长的关系没有形成理论共识,没有一个既解释财政分权收益,又解释财政分权成本的理论框架。本文从地方政府行为的角度,探讨中国财政分权制度与自发演化制度在历史发展趋势上的一致性,中国财政分权制度与政治体制制度在特定市场发育阶段上的相容性问题,以及这种一致性与相容性对中国经济增长的影响。 At present, there is no theoretical consensus on the relationship between fiscal decentralization and economic growth. There is no theoretical framework for explaining both the revenue from fiscal decentralization and the cost of fiscal decentralization. From the perspective of local government behavior, this article discusses the consistency of historical and developmental trends between the fiscal decentralization and the spontaneous evolution in China, the compatibility of the fiscal decentralization and the political system in the development of a particular market, The Impact of Coherence and Compatibility on China ’s Economic Growth.