Reforms on China＇s Fiscal System and Its Impact on Local Government Behavior  

作　　者：WANG Bai-ling LI Hui 

机构地区：[1]School of Economics and Management, Dalian Maritime University, Dalian 116026, China [2]School of Public Finance and Taxation, Dongbei University of Finance and Economics, Dalian 116025, China

出　　处：《Chinese Business Review》2007年第2期33-42,53,共11页中国经济评论（英文版）

基　　金：This paper is supported by National Natural Science Foundation of China （No. 70373051）. The authors are grateful to Penny Prime for helpful discussion.

摘　　要：The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power, regulates and defines the fiscal activities among different levels of governments. The changes in economic system and economic structure decide the changes of fiscal function and fiscal structure, which results in the changes in intergovernmental distribution form and local government behavior. This paper takes a look at the stages of China＇s fiscal reform process and the impacts on local government behavior, and tries to find measures for perfecting the fiscal system reform to optimize local government behavior and guarantee a healthy national economy.

关 键 词：fiscal system local government behavior fiscal system reform 

分 类 号：F12[经济管理—世界经济]