| 英文摘要 |
During the new round of the reform in the mainland of China, the fiscal relations between the Central and local governments is the core and far-reaching issue among the whole system. Due to its various fields concerned, the fiscal relations between the Central and local governments has three aspects, namely, political aspect, cultural aspect and legal aspect. With the emergence of the governance dilemma, the legal aspect of the fiscal relations becomes more and more clear. The rule-by-law process hereof shall begin with the proper allocation of the inter-government powers, the construction of economic law systems concerning the division of income and expenditure between the Central and local governments, and the improvement of the inter-governments disputes resolution mechanism, which hereupon aim to get rid of the heavy political color and the cultural nihility of the inter-governments relations and to quicken its legalization process. |
