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文章以财政分权为切入点来讨论更广泛的分权问题,通过对财政分权研究现状的探讨,重点阐述财政分权对国际发展计划的现实意义。文章认为,要准确评价财政分权改革的效果,有必要了解如下事实:(1)公共财政中政府间关系的界定至关重要,它决定着公共部门是否支持经济发展,并提供有效且有利于贫困者的公共服务;(2)稳健的财政分权改革既要有稳健的分权化财政管理,又要有稳健的分权化治理和行政管理;(3)各国财政分权的进程不一,不同情况适于选择不同的对策;(4)在实施国际发展计划时,对采用何种方法进行分权存在着制度选择上的偏见;(5)对财政分权给发展中国家带来的利益需要做出合理的预期和假设;(6)对财政分权的相关认识有充分的理解,将有益于加强财政分权改革实践和政府间财政改革。
This paper discusses the issue of decentralization from the perspective of fiscal decentralization. Through the discussion of the status quo of the research on fiscal decentralization, this article focuses on the practical significance of fiscal decentralization to international development plans. The article argues that to accurately evaluate the effect of fiscal decentralization reform, it is necessary to understand the following facts: (1) The definition of intergovernmental relations in public finance is crucial, which determines whether the public sector supports economic development and provides effective and beneficial (2) Steady decentralization of fiscal decentralization requires both decent decentralization and fiscal management as well as decent decentralization and administration; (3) The process of fiscal decentralization in various countries varies (4) Prejudice on the choice of system in regard to the method of decentralization in the implementation of international development plans; (5) The impact of fiscal decentralization on developing countries Interests need to make reasonable expectations and assumptions; (6) a full understanding of the relevant understanding of fiscal decentralization, will be conducive to strengthening the practice of fiscal decentralization reform and intergovernmental fiscal reform.