| In the West,France is a typical country of unitary fiscal system to be characterized by centralism during the past hundred of years.Leaders in different periods have also adopted some reforms,but the benefits of reforms were limited because of the underlying system haven’t got changed.Since the 1980 s,French decentralization has been taken to adjust the administrative system,and completely changed the centralized rule that had occupied the French historical stage for a long time.In the process of decentralization reform,French government pays more attention to the pragmatism.In general,the decentralization reform has aroused the initiative of local governments,not has damaged the authority of the central government.In order to cope with the new situation and solve new problems,French government has constantly improved the program of decentralization reform who has promoted the economic prosperity,social progress and the development of democracy.However,after nearly 40 years of French decentralization reform,it has gradually revealed its limitations in practice,and the reform prospects are not optimistic.This paper takes French decentralization reform as the research object.The basic theoretical of decentralization reform is analyzed to lay a solid foundation for the follow-up research in the first place.Then decentralization reform in France is summarized in chronological order to analyze the situation of decentralization reform in different historical stages.Finally,this paper attempts to put forward some valuable reform experiences for reference,by analyzing the achievements of the decentralization reform.Political system reform involves many aspects of the operation about the central and local governments,in which civil servant is a key part.At present,the French government is working on the further reform of the civil servant law,which is consistent with the Chinese reform.In addition,the development of politics is inseparable from the cooperation of economy,so fiscal reform is also of great importance.In 2018,the tax rate adjustment caused serious social problems in France.How to avoid the recurrence of the “yellow vest” incident is an essential issue to be solved in subsequent reform. |