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.
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