Study On Financial Distribution Relation Between The Higher And Lower Governments

On the development history of human society, centralization and decentralization of state power relation adjust and change continuously. The appropriate description to this kind of tendency is that"Ally is sure to be divided and rival is sure to be reunited after a long time". The relation between the higher and lower governments often affects socioeconomy and the prosperity and decline of country and even the development of whole society. Handling the financial distribution relation between the higher and lower governments correctly, not only can affect the increase of economic, but also can affect the stable of politics.After the establishment of our country, the big change of fiscal system in our country has had sixteen times, but the pair of contradiction between centralization and decentralization could not be solved successfully, either too centralized, or too decentralized. Whether the best balanced point can be found between centralization and decentralization in system arrangement, how to get out of the circulation of centralization and decentralization, this is a significant program whether our country will lasting stability and durable peace. This paper attempts to study the relation of the centralization and decentralization in the state power with on accordance of financial decentralization theory, by the study on the fiscal systems' background, evolution, problems and defects after the establishment of our country, have analysed the tendency of centralization and decentralization in the fiscal systems of our country, put forward and proved the goal pattern and the consummation specific measure of the financial distribution relation between the higher and lower governments.There are three chapters in this paper:Chapter one, The centralization and decentralization of public finance. In view of the origin and long-term practice on public financial theory in western, first, analyse western economists' public finance theory, on this foundation, have expounded and proved the major factors affecting state's centralization and decentralization, and have analysed its major theoretical basis and advantages and disadvantages on the differentchoice of handle the state's centralization and decentralization, so that we can describe distinctly and referent the study of our country's centralization and decentralization of public finance.Chapter two, The changes of fiscal system in our country with the principle axis of system change of centralization or decentralization. First start from the changes of the of fiscal system in our country, by the comparability research of three system types in our country (The fiscal system of unified control over revenue and expenditure, The stratified responsibility fiscal system , The tax-separating fiscal system), especially made a thorough analysis on the historical background, the vertical relation of inter-government benefit distribution, the evolution characteristic, the advantages and disadvantages and the stress meaning influence for different type of fiscal system, and then educe the experience of fiscal management system reform ,put forward: One, The reform of fiscal system must adapt to our national conditions; Two, The centralization or decentralization of the financial capacity must be in moderation; Three, The fiscal system should keep stabilize and advert proper adjustment relatively; Four, The reform of fiscal management system must form a complete set with other economic system reforms.Chapter three, The conception and countermeasure suggestion for improving the financial distribution relation between the higher and lower governments. First appraised the effect of the tax-separating fiscal system reform in our country, then especially made a thorough analysis on the major problems of the operation of the current tax-separating fiscal system, and combining the problems put forward the preliminary suggestion of improving the tax-separating fiscal system.One, To handle the pair of contradiction between the centralization on the political system and...