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瑞士虽然是人口和领土规模较小的国家,但国内却是多元文化和多种语言并存。在这种条件下,维持社会公正和国家的政治统一并不是一件轻而易举的事情。得益于二战后建立的财政平衡体制,瑞士并没有产生较大的地区经济和社会发展的差别。2008年,瑞士对其财政平衡体制做了进一步的调整和改革。文章将以这次改革为主题,分析改革的原因、梳理改革的基本措施、探讨瑞士财政平衡体制有效运行的保障条件,并在此基础上反思瑞士财政平衡体制改革对中国的启示。
Although Switzerland is a country with a smaller population and a smaller territory, the country is multi-cultural and multilingual. Under such conditions, maintaining social justice and the political unity of the country is not an easy task. Thanks to the system of fiscal balance established after World War II, Switzerland did not have a big difference in economic and social development in the region. In 2008, Switzerland further adjusted and reform its fiscal balance system. The article will take this reform as the theme, analyzes the reason of reform, sorts out the basic measures of reform, discusses the guarantee conditions for the Swiss financial balance system to run effectively, and on this basis, reflects on the enlightenment of Swiss fiscal balance system reform to China.