许多国家在20世纪80年代开始就对财政分权制度予以了实行或者深化,其产权理论使得“还权于民”、“主权归民”以及“民权共享”成为财政分权的制度取向,对相关权利予以了重新配置,对变迁中国财政分权制度取向有一定的启示。文章就财政分权的产权理论对中国的启示进行了探讨。 Many countries implemented or deepened the system of fiscal decentralization from the beginning of the 1980s. Its theory of property rights has made it a fiscal point to “repay the people,” “sovereign people,” and “civil rights sharing.” Rights system orientation, the related rights have been re-allocation, changes in China’s fiscal decentralization system orientation has some inspiration. This article discusses the enlightenment of China on the fiscal decentralization theory of property rights.