2001年以来,印尼进行了激进式的分权化改革。这场改革使印尼从世界上最集权的国家之一迅速转变为最为分权的国家之一。分极化改革从财政、行政和政治三方面同时展开。在政府支出中,地方政府的份额由改革前的17％跃升为30％以上,根据现行的政府间职能安排,这一比重有可能进一步上升到40-45％,一种全新的政府间财政 Since 2001, Indonesia has conducted radical decentralization reforms. This reform has rapidly transformed Indonesia from one of the most centralized countries in the world into one of the most decentralized countries. Polarization reform starts from the three aspects of finance, administration and politics at the same time. Among government expenditures, the share of local governments jumped from 17% before the reform to more than 30%. According to the current intergovernmental functions and responsibilities, this proportion is likely to rise further to 40-45%. A completely new intergovernmental fiscal