The Matching Logic,Model Characteristics and Improvement of Sub-Provincial Fiscal System
The fiscal system below the provincial level has undergone nearly 30 years of continuous evolution and practical operation,presenting extremely complex and diverse forms.This paper introduces the logical analysis framework of matching governmental authority and financial power,and summarizes the characteristics of the sub-provincial fiscal system based on the systematic review of its operation model and proposes the basic orientation for improvement.The analysis finds that fiscal system below the provincial level is characterized by the economic decentralization of profit-making but not decentralization,the mixed characteristics of multi-model combination,the exploratory characteristics of hierarchical governance innovation,the characteristics of simple reversion of the"unified collection and centralization"system,and the characteristics of certain"sub-fiscal"phenomena.The definition of the characteristics of the Chinese model of local government financial relations is not only of Chinese significance,but also of global value,and enriches the forms of local financial governance in unitary regimes,economies in transition,and large developing countries.
万方数据
维普
