一、法国处理中央与地方财政关系的做法长期以来,法国一直实行中央集权的管理体制,政权分为中央、区、省和市镇四级。全国共有22个区、96个省、36900个市镇,还有5个海外领地和5个海外省。(一)法国的分权改革以1982年3月法国议会通过的《权力下放法案》为标志,在中央集权的框架 I. France’s handling of the financial relations between the central government and the local government For a long time, France has been implementing a centralized management system. Its power is divided into four levels: the central government, the district, the province and the municipalities. There are 22 districts, 96 provinces and 36,900 municipalities in the country, as well as 5 overseas territories and 5 overseas provinces. (1) The decentralization reform in France is marked by the “Delegation of Powers Act” passed by the French parliament in March 1982, and under the Centralized Framework