一部中央与地方财政分权变迁史警示我们,中央过度集权容易诱发地方政府法外敛财,进而导致政府征税缺乏边界,私有财产权缺少应有的尊重和保护。反过来,地方分权过度或地方分权无序则会导致中央调控失灵、国家分裂等经济、政治危机。中央与地方财政分权的最佳模式是中央与地方财政分权立宪,但财政分权立宪需要稳定的政治环境、成熟的市场经济体制及理性文化的大众共识。财政分权立宪的焦点是地方税收立法权及财政收入自主权的法治保障。 A history of changes in the fiscal decentralization between the central and local governments has warned us that over-centralization tends to induce extra-fiscal levies by local governments, leading to a lack of government tax levies and the lack of due respect and protection of private property rights. In turn, over-decentralization of localities or disorderly decentralization of power will lead to economic and political crises such as the failure of the central government to control and the division of the country. The best mode of fiscal decentralization between the central and local governments is the constitutional decentralization of the fiscal power between the central and local governments. However, the constitutional separation of powers requires a stable political environment, a mature market economy and a consensus on rational culture. The focus of the fiscal decentralization and constitutionalism is the legal guarantee of the local tax legislative power and the fiscal revenue autonomy.