引言中央和地方的关系,是社会科学诸领域中一个常见的课题。无论行政学、财政学还是政治学、宪法学,都需要从各自的角度对其进行考察。而在宪法学的统治机构理论中,主要会对联邦制和单一制两种形态的主权国家进行研究分析,前者主要表现为联邦宪法中旨在限制联邦权限的列举条文(如美利坚合众国宪法~([1]));后者则表现为给 Introduction The relationship between the central government and the local government is a common issue in all fields of social sciences. Regardless of administration, finance or political science, constitutional law, they need to examine their own point of view. In constitutional jurisprudence, the theory of sovereignty mainly focuses on the analysis of the sovereignty states of the federalism and the singularism. The former mainly refers to the enumeration provisions in the Federal Constitution aimed at limiting the federal authority (for example, the Constitution of the United States of America [1])); the latter for the performance