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一、引言根据Musgrave(1959)对财政三大职能划分,他认为,宏观经济稳定与收入再分配职能应由中央政府负责,因为地方政府对宏观经济稳定实施控制缺乏充足的财力,另外经济主体的流动性也严重束缚了地方政府进行收入再分配的尝试;而资源配置
I. INTRODUCTION According to Musgrave’s (1959) division of the three major functions of finance, he believes that macroeconomic stability and redistribution of income should be the responsibility of the central government because local governments lack sufficient financial resources to control macroeconomic stability. In addition, Liquidity has also severely constrained the attempts by local governments to redistribute income; and resource allocation