论文部分内容阅读
实行地方自治需要有地方财政作为基石,而地方财政的财源结构直接反映出中央与地方政府关系的模式,决定其地方自治的本质特征。本文通过对日本地方财政制度的研究,尤其是地方税、地方交付税、国库支付金以及地方债的分析,来说明日本地方财政缺乏自主财源是形成其中央集权式地方自治制度的重要原因,并揭示日本地方财源结构与中央集权特征间的作用机制。同时,本文还尝试对日本地方自治制度给予简要评价。
The implementation of local autonomy requires local finance as the cornerstone, and the financial structure of local finance directly reflects the model of the relationship between the central and local governments and determines the essential characteristics of local autonomy. This article shows that the lack of independent financial resources of local finance in Japan is an important reason for the formation of its centralized and centralized local autonomy system through the analysis of the local fiscal system in Japan, especially the analysis of local tax, local delivery tax, treasury payment and local government debts The Function Mechanism of Local Financial Resource Structure and Centralized Power in Japan. At the same time, this article also tries to give a brief comment on the system of local autonomy in Japan.