经济转型期县区财政功能定位与增长问题 = Function of government finance in transational economy

Abstract

This paper reviews several turning points in the Chinese history of public finance and analyzes the current situations on the local level, using the modern theory of market economy that has a strong emphasis on the relationship between centralization and decentralization. The paper also suggests that the functions of local finance should be clearly defined, and that the behavior of local financial management should match a set of norms and standards.