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在相当长的一段时期里,有关财政失衡、赤字的一整套理论和有关财政平衡的政策,基本上都是针对一级政府本身的收支状况进行分析和研究的,但却较少涉及各级政府之间财政收支状况上的相互联系。进入80年代以来,许多国家上下级政府之间及同级政府之间财政收支状况的差异程度呈现出日益扩大的趋势,如何从更高的角度来认识并弥补这种差异,便开始逐步引起人们的重视。约翰·亨特(John Hunter)、安瓦尔·沙赫(An-war Shah)和罗伊·巴尔(Roy Bahl)等学者在
For a long period of time, the whole set of theories on fiscal imbalances and deficits and the policies on fiscal balance are basically analyzed and researched on the level I government’s revenue and expenditure. However, it is seldom involved at all levels The relationship between the state of government revenue and expenditure. Since the 1980s, the degree of difference in fiscal revenue and expenditure among many governments at the highest and the lower levels and among governments at the same level has been on an increasing trend. How to recognize and offset such differences from a higher perspective began to gradually rise People’s attention. Scholars such as John Hunter, An-war Shah, and Roy Bahl