美国与法国财政联邦主义比较  

A Compare Study on Fiscal Federalism between the U.S. and France

作　　者：张道庆[1] 

机构地区：[1]河南财经学院法学系,河南郑州450011

出　　处：《经济经纬》2005年第3期146-149,共4页Economic Survey

摘　　要：财政联邦主义是处理中央与地方政府之间财政关系的一种制度设计。美国和法国分别是典型的联邦制国家和单一制国家,其政府间的职权、支出责任、税收与税权的划分以及转移支付关系等,均表现出极强的财政联邦主义特征,通过比较,既可以为财政联邦主义理论提供实证,也能够为我国分税制财政体制的完善提供可资借鉴的内容。Fiscal federalism is a kind of institutional design to cope with the relations between the central and local governments. U.S. and France are typical federal and unitary state respectively. The division of the responsibility, liability of expenditure, revenues and taxation right expresses strong features of fiscal federalism in the two countries. Through compare, some valuable measures in tax-sharing system can be studied to perfect the current taxation system in China.

关 键 词：财政联邦主义 支出责任 税权 财政转移支付制度 法国 财政体制 

分 类 号：F817.12[经济管理—财政学] F815.65