导　　师： 李树

学科专业： 030107

授予学位： 博士

作　　者： ;

机构地区： 西南政法大学

摘　　要： 本文在法律经济学的分析框架下，在理论上阐释了财政分权制度的正当性基础，全面回顾了中国财政分权制度的历史变迁，系统考察了中国现行财政分权制度的现实实践，评估了中国现行财政分权制度的成本和收益，梳理和总结了代表性国家财政分权制度的实践经验，并在此基础上提出了完善中国财政分权制度的立法设想。 第一章，本章在学理上阐释了财政分权制度的正当性基础。研究指出，宪政意义上的权力制衡、地方自治以及辅助性原则，构成了财政分权制度在宪政层面的正当性基础。同时，经济学意义上以改善公共物品的供给效率、提高政府效率和质量以及促进地方政府间的制度竞争等，也必然要求政府实行纵向的财政分权，则是财政分权制度在经济学意义上的正当性基础。 第二章，本章全面回顾了中国财政分权制度的历史变迁。自新中国成立以来，中国的财政分权制度大致上历经了计划经济年代的“统收统支”、1980年代的“财政大包干”以及1994年以来的分税制改革等几个重要阶段。中国财政制度的变迁历史表明，如何在政府间实现合理的财政分权一直都是中国财政制度变迁的一条主线。同时，1994年实施的分税制改革，奠定了中国现行财政分权制度的基本框架。因而，本文的研究重点，主要围绕中国在1994年实行的分税制改革所奠定的现行财政分权制度展开。 第三章，本章系统考察了中国现行财政分权制度的现实实践。首先，本章详细考察了中国现行财政分权制度所面临的主要外部约束条件。研究发现：（1）中国财政分权制度的变迁和内容设计一直缺乏相关的法律依据和保障，这使得中国财政分权制度的变迁是一种由中央政府主导的强制性制度变迁。（2）中国财政分权制度还受到了来自集权的政治体制的� With the analytic methods of law and economics, this paper illustratestheoretically the legitimacy of fiscal decentralization, reviews the historical trajectoryof fiscal decentralization in China, investigates its practical phenomenon, assesses itscosts and benefits, summarizes the experiences of typical countries’ fiscaldecentralization, and propounds the legislative proposals to perfect the institution offiscal decentralization in China. In the first chapter, this paper illustrates the legitimacy of fiscal decentralizationtheoretically. And find that: the checks and balances of government’s power, the localself-governance and the principle of subsidiary are the sources of the fiscaldecentralization’s legitimacy in constitution. Meanwhile, improving the efficiency ofproviding public goods, improving government’s efficiency, and inspiriting theinstitutional innovation are the sources of the fiscal decentralization’s legitimacy ineconomics. In the second chapter, this paper reviews the historical trajectory of fiscaldecentralization in China. Since1949, the evolvement of fiscal decentralization inChina can be divided into three periods, including the tongshoutongzhi /(the fiscalrevenue and expenditure are arranged absolutely by central government/) during theperiod of planned economy, the caizhengdabaogan /(the fiscal contract system/) duringthe1980s, and the reform of the tax system since1994. The historical trajectory offiscal decentralization illustrates that, how to decentralize the fiscal authority from thecentre government to local government is the key of China’s fiscal system reform.Meanwhile, the reform of the tax system in1994provides the basic structure of thepresent Chinese fiscal decentralization institution. Therefore, the key point of thispaper is surrounding the present fiscal decentralization institution since1994. In the third chapter, this paper investigates the practical phenomenon of presentfiscal decentralization in China. Firstly, the author investigates the constraint c

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领　　域： [政治法律] [政治法律]