【摘要】 本文通过计划经济和经济转型时期财政规模决定机制的比较分析,发现两者的差异性主要根源于经济基础的巨大变化,而两者的共同点主要根源于政治性资源配置模式变革的相对滞后性。经济分权、财政分权等变量在到目前为止的经济转型期财政规模决定机制中起着重要作用,但随着经济体制改革的深入,个人或集团经济主体地位的确立无疑会加强微观需求与财政规模之间的内在关系。更多还原

【Abstract】 Comparative analysis of the two fiscal size determined mechanism separately conducted during the planned economy and transition period indicates that the differences between the two was mainly resulted from the dramatic change of the basic economy, while the similarity was mainly due to the relative lag of reforming in the political allocation system for resources. Currently, economic and fiscal decentralization still play important roles in explaining China’s fiscal size; however, correlation between the demand of individual or group economic agents and the fiscal size will definitely be strengthened with the deepening of economic reform.更多还原