| 1. | Fiscal resources incoordination in initial assignment was not corrected in inter - governmental fiscal relations , specially sub - provincial levels 财政资源初始分配的不协调并没有在转移支付环节中得到纠正。 |
| 2. | In the case , accompanying the descent of fiscal level , the fiscal system tends to reinforce the disparities to ctf in inter - governmental fiscal relations 通过对案例的剖析揭示出,随着财政级次的降低,基层财政在政府间财政关系中所处的劣势逐渐明显。 |
| 3. | The tax - sharing system of 1994 is the beginning of normalization of intergovernmental fiscal relation , but this system under the provincial level hasn ’ t been built until now 在这样的多级财政体制下,如何处理多级政府间的财政关系就成为研究财政体制相关理论的核心问题。 |
| 4. | What does fiscal equalization effects the fiscal effort of local government ? can we estimate the intergovernmental fiscal relation virtually and propose some advices on public policy 通过对财政竞争和均等化的分析,能否对目前的政府间财政关系做出一个客观的评价,并提出相关政策建议 |
| 5. | Intergovernmental fiscal competition and equalization are important behaviors of governments and their effects on the formation of the intergovernmental fiscal relation are prominent 因此,从分析政府行为入手,研究政府间财政关系更能够把握其中的本质。政府间财政竞争与均等化就是其中重要的政府行为。 |
| 6. | The thesis includes three chapters : the first chapter analyses basic theories of fiscal system . as for multi - level fiscal system , how to process the intergovernmental fiscal relation is the core theory 国外关于财政体制的研究实质上是在探讨多级政府间的财政关系,所形成的理论被称之为财政分权理论或财政联邦主义理论。 |
| 7. | Central and provincial finance did not provide ctf with significant degree of autonomy in inter - governmental fiscal relations . this was not only in counties and the higher levels of fiscal relations , but also in townships - counties level fiscal relations 处理政府间财政关系的主导权在上级财政,这不仅仅体现在县级对上的财政行为中,在县对乡的政府间财政关系中也表现的十分明显。 |
| 8. | In this article , the author thinks intergovernmental fiscal relation is material and dynamic and embodies many forms . government behaviors are the most important part of these forms , because the governments of all levels are the participators of the intergovernmental fiscal relation 本文认为政府间财政关系是具体的、动态的,需要通过一定形式来表现,这些表现形式本身也在改变着这些关系,同时,人们也要通过这些形式来观察政府间财政关系。 |
| 9. | As the result of the intergovernmental fiscal relation , the behaviors of governments reflect the goals and restrictions of governments ; however the behaviors of governments also adjust and change the intergovernmental fiscal relation . analyzing the behaviors of governments can help us to grasp the essence of the intergovernmental fiscal relation 政府行为是这些表现形式中,最主要的组成部分,因为各级政府是构成政府间财政关系的行为主体,政府行为反映了政府的目标和所面临的约束条件,政府行为不仅是政府间财政关系的产物和结果,而且还调节、改变着政府间财政关系。 |