政府間財(cái)政關(guān)系之憲法比較研究.pdf

1、廈門大學(xué)博士后學(xué)位論文政府間財(cái)政關(guān)系之憲法比較研究姓名：周剛志申請(qǐng)學(xué)位級(jí)別：博士后專業(yè)：經(jīng)濟(jì)法指導(dǎo)教師：廖益新20090601AbstractTheintergovemmentalfiscalrelationshipina印untryisrelatedtoeconomicdevelopment，politicalstabilit)；andsocialjustice，anditinvolvesresponsibilitiesdivisio

2、n，financialrightsallocationandauthoritydisputeresolutionwithingovernmentsSoitshouldbestudiedintheviewpointofConstitutionThepaperconsistsofsixchaptersChapterone：the—intergovernmentalfiscalrelationshipfrommultidisciplinary

3、perspective“Theintergovemmentalfiscalrelationship’’isaresearchobjectofpolitics，publicfinanceandconstitutionaliurisprudenceForexample，thetheoryofgovernmentsysteminpoliticsexplainpoliticalprincipleaboutresponsibilitiesdivi

4、sion，thetheoryoffinancialfightsallocationinpublicfinanceexplaintherulesofdecentralizationofpowerandthetheoryofnationalstructureinconstitutionaljurisprudenceexplaintheconstitutionalcontentoftheintergovemmentalfiscalrelati

5、onshipChaptertwo：theintergovernmentalfiscalrelationshipintheviewpointofconstitutionaldogmaticsScarcityoftext，lackofmethods，andunclearfunctionofConstitutionalInterpretation，thesethreefactorshindertheprogressofconstitution

6、aldogmatics’developmentSotheauthorusesthemethodsofhistoricalanalysis，economicanalysis，socialanalysis，normativeanalysisandcomparativeanalysis，whichbasedofbranchconstitutionresearchthoughtandreferringtoconstitutionalinterp

7、retation，studytheintergovemmentalfiscalrelationshipoftheUnitarySystem，theFederalSystemandtheChineseConstitutionChapterthree：theintergovernmentalfiscalrelationshipinunitarysystemTheUnitedKingdomandtheFrancearetypicalmodel

8、softheunitarysystem；thispaperanalyzesthehistoricalevolutionandtheconstitutionalcontentoftheirintergovemmentalfiscalrelationshipChapterfour：theintergovernmentalftscalrelationshipinfederalsystemTheUnitedStatesandtheGermana

9、retypicalmodelsofthefederalsystem；thispaperanalyzesthehistoricalevolutionandtheconstitutionalcontentoftheirintergovemmentalfiscalrelationshipChapterfive：theconstitutionalcontentoftheintergovernmentalfiscalrelationshipinC

10、hinaThepaperadvancesandexpoundsthehistoricalevolutionandtheconstitutionalcontentoftheintergovemmentalfiscalrelationshipinChinawhosemainriskislocalgovernment’SliabilitiesChaptersix：theconstitutionalreformoftheintergovernm

11、entalfiscalrelationshipinChinaThepaperanalyzestheCentralGovernment’Splansofpolicyadjustmentandsystemadjustmentforlocalgovernment’Sliabilities，andtheschemeofsystemadjustmentthatscholarsadvancedAtlastthepaperadvancesandexp

12、oundstheschemeofresponsibilitiesdivision，financialrightsallocationandauthoritydisputeresolutionwithingovernmentswhichincludethecentralgovernment，theprovincialgovernment，cityandcountygovernments，andtownshipgovemmentinChin