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论单一制中国的财政联邦制——以中央与地方财政关系为视角 被引量:11

On the Fiscal Federal System in China with a Unitary System——from the Perspective of Fiscal Relations between Central and Local Governments
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摘要 单一制与联邦制只不过是国家纵向权力配置模式的类型化。任何国家都存在集权或分权两种力的作用,中国便是一个带有联邦制因素的单一制国家。中国财政联邦制的发展与单一制国家结构框架内的体制多有抵牾,但中国财政联邦制的变革并不意味着宪政联邦制的确立。 The unitary and federal systems function merely as different categories of vertical distribution of state powers. Since centralization and decentralization of power coexist in any country,China is a unitary system with federal features. Obviously,contradictions between the fiscal federal system and the unitary state political system do exist; however,the reform of the fiscal federal system does not refer to the establishment of the constitutional federalism in China.
作者 王世涛
出处 《北方法学》 2010年第5期31-37,共7页 Northern Legal Science
关键词 单一制 财政联邦制 财政分权 the unitary system the fiscal federal system decentralization of fiscal power
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