财政自治及其在中国的实践──兼论民族自治地方财政自治

文章从财政自治的基本内涵入手,考察了财政自治在西方发达国家的实现形式,同时紧密结合中国政治经济体制和政治发展的现状与趋势,重点阐述了财政自治在中国的实践及其类型,同时界定了民族自治地方财政自治权限及范围,论述了加强对民族自治地方财政自治研究的理论价值和现实意义,从而揭示了中央与地方关系发展的未来目标模式。

Financial Autonomy and Its Practice in China: Also on the Financial Autonomy of the Autonomous Regions of Ethnic Minorities

This paper first gives some basic ideas of the conception of "financial autonomy" and reviews the realization forms of financial autonomy in the developed countries in the West. Then, combined closely with the political and economic systems and the political development in China, the paper expounds the practice and the types of financial autonomy in the country. At the same time , the competence and purview of the financial autonomy in the autonomous regions of ethnic minorities are defined, and the theoretical value and realistic significance of the study of the financial autonomy in the autonomous regions of ethnic minorities are discussed. In this way, the paper reveals the object model of the relationship between the central and local governments in the future.