目次一、前言二、地方自治、地方财政权保障与财政收支划分三、2012年财政收支划分法修正草案之剖析四、迈向宪制主义下地方自治与地方财政之建言一、前言 Table of contents I. Preface II. Local Autonomy, Guarantee of Local Financial Security and Division of Financial Revenue and Expenditure III. Analysis of the Amendments to the Division of Financial Revenue and Expenditure in 2012 IV. Suggestions on Local Autonomy and Local Finance under Constitutionalism I. Preface