一、引言(一)问题的提出中央和地方的纵向分权是一个国家宪政框架的基本构成要素,而地方财政预算权又是地方分权的核心内容,决定了地方政府能否自主地治理,并对中央的权力形成一定制衡。因此,地方预算自主权的变迁具有深远的宪政意涵。自20世纪90年代以来,我国启动了一场意义深远的预 I. INTRODUCTION I. PROBLEM PROBLEM Vertical decentralization at the central and local levels is a basic constitutional element of a country’s constitutional framework. Local fiscal budget authority, on the other hand, is the core of decentralization, which determines whether local governments can govern independently. And the power of the central government to form a certain balance. Therefore, the change of local budget autonomy has far-reaching constitutional connotation. Since the 1990s, our country has launched a far-reaching precondition