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随着21世纪的到来,和谐世界成为人类文明发展的新命题。肇始于20世纪50年代的财政分权理论在先后经历了传统财政分权理论和第二代财政分权理论两个发展阶段后,呈现出更加关注财政分权对社会发展、社会公平、社会福利、环境保护等方面影响的新趋向。本文通过对国内外财政学者关于财政分权影响经济增长、社会发展理论文献的梳理,试图展示财政分权理论发展的脉络和新趋势。
With the advent of the 21st century, a harmonious world has become a new proposition for the development of human civilization. Fiscal decentralization theory, which originated in the 1950s, has experienced two stages of development: the traditional fiscal decentralization theory and the second generation fiscal decentralization theory, showing more concern about the impact of fiscal decentralization on social development, social equity, social welfare , Environmental protection and other aspects of the new trend. This article tries to show the thread and trend of the development of the theory of fiscal decentralization by analyzing the domestic and international financial scholars’ theories about the impact of fiscal decentralization on economic growth and social development.