| "Governance" and "Fiscal decentralization", both of which are the significant international reform movement in present world, their inherent relevancy has arousing more and more attentions of academic field. Some international organizations and countries have been doing their researches, which integrated the two themes synchronously, many suggestions have been putting forward that emphasize, through fiscal decentralization, to reach the target of good governance with multi-dimensions, such as, improving the mechanism of public good supply, reducing poverty, eliminating corruption andstimulating economy growth, etc. Some index and indicators were designed to measure the results of fiscal decentralization and governance. From the point of view of economic research, the evaluation of the governance performances of fiscal decentralization in a particular country is valuable and enlightening. So this dissertation has chosen the subject, trying to use the theory of institution economics and new public management, develop a new way to investigate our country's fiscal governance, and point out some measures for our country's fiscal decentralization reform, so as to establish a multi-level inter-governmental fiscal institution with equity, democracy, efficiency and standardized quality.This dissertation includes eight chapters:Chapter 1 is an introduction. It describes the background and the theme of the dissertation: the progress of related subject studied both in china and abroad, explains some important concepts, and summarizes the structure, main context as well as the conclusion of the dissertation.Chapter 2 Institutional performances of fiscal decentralization, mainly analyses the special characteristics of decentralized fiscal system, and many possible results it may occurred, illustrates some economic and social outcomes of decentralization strategy, iy introducing some index and measures designed by foreign experts for evaluating the performance or outcomes of fiscal decentralization, the dissertation points out the necessity and importance of developing a new criterion of our own country, to judge the results of fiscal decentralization in China.Chapter 3 checks and balances of governmental powers and responsibility, It goes deep into the political power of multi-level governments, suggests the idea that a multi-level, inter-governmental fiscal relationship is also a mechanism of checks and balances, which can prescribe government's responsibility to all levels, made governments responsible for their duty, both to carry out the functions and to spend the money. As a result, a country's governance standard will be significantly advanced.Chapter 4 exterior incentives effects of fiscal decentralization, it probes into the incentive effects of fiscal decentralization to economic growth and economic efficiency. Set forth a viewpoint that local governments, with the responsibility to supply local public goods, assume direct obligation toeconomic growth, whereas central government, with the duty to supply national public goods and transfer payments, as well as maintaining a fair and just competition environments, have some indirect responsibility for a country's economic growth.Chapter 5 interior incentive mechanism of multilevel fiscal system, it identifies that intergovernmental fiscal transfers, just as a functional mechanism existed in multi-level governments, can coordinate the responsibility, authority and benefits of all levels of the governments, serve to provide macro-economic regulation, improve resource allocation and income distribution in the areas. It is also an import revenue resource to governments received the grant. A properly designed intergovernmental fiscal transfer system wilt produce efficient incentives to sub-national governments, and fiscal system's operational efficiency.Chapters 6 constrain mechanism in multi-level fiscal system. Focus on the inherent constrain mechanism in multi-level, intergovernmental fiscal system, presents an argument that the perfectly des...
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