阎坤,陈昌盛指出,中国自1978年以来的改革,在分权上的改革从严格意义上应该包括管理分权、财政分权和市场分权。这三者之间又是很难做出严格的区分的,往往交织在一起。我国财政分权过程中的特点在此概括为以下七点:1.以财政分权为中心的财政体制改革是我国经济体制改革的逻辑起点;2.财政分权在“双重转轨”——工业化和市场 Yan Kun and Chen Changsheng pointed out that since the reform in China since 1978, the reform on decentralization should, from a strict sense, include the management of decentralization, fiscal decentralization and market decentralization. Between these three is very difficult to make a strict distinction, often intertwined. The characteristics of the process of fiscal decentralization in China are summarized as follows: 1. The reform of the financial system focusing on fiscal decentralization is the logical starting point for the reform of the economic system in our country. 2. The fiscal decentralization is under the “double transition” - Industrialization and the market