一、引言 无论是在工业化国家还是发展中国家中,都存在着一个共同的现象,即在一国内部实行财政分权制度。财政分权是伴随着经济一体化的不断推进而同时产生的。关于财政分权这一问题,一直都引起了经济学家对政府政策有效性问题的关心和兴趣。财政支出责任划分会提高地方政府为了满足居民偏好而提供公共产品和服务的灵活性,但是,税收收入职能和转移支付职 I. Introduction No matter in industrialized countries or in developing countries, there is a common phenomenon that the fiscal decentralization system is implemented within a country. Fiscal decentralization is accompanied by the continuous advancement of economic integration. The question of fiscal decentralization has always drawn the interest and interest of economists in the issue of the effectiveness of government policies. The division of responsibility for fiscal expenditures will increase the flexibility of local governments to provide public goods and services in order to satisfy residents’ preferences. However, the functions of tax revenue and transfer payment