Fiscal decentralization theory is one of the important questions in fiscal theory.

财政分权理论是财政理论中的重要问题。

The government decides fiscal decentralization hierarchically, resulting in the hierarchical fiscal system.

政府分级决定财政分权, 从而产生了分级财政体制.

This paper first discusses the reasons for fiscal decentralization and the limit of the decentralization.

本文首先讨论了实行财政地方分权的理由和分权的限度。

Part Two: The history of the fiscal decentralization reform in China.

第二部分: 中国财政分权改革的历史变迁.

Fiscal decentralization and local investment and financing system do not perfect …

财政分权与地方投融资体制不完善是问题的制度根源。

China's incremental fiscal decentralization reform was carried out from central to local, which strengthens central government's dominant function of resources command and macro-control.

内容提要我国财政分权是“自上而下”的，强调中央政府对资源的掌握和在宏观调控中的主导作用。

In contrast with the main stream theory, the fiscal decentralization hasn't prevented the governments from expanding their size and has in fact promoted the expansion of the government size.

与主流理论相反，财政分权并没有起到遏制政府规模扩张的作用，而是促进了政府规模扩张。