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一、保护市场的财政联邦主义近几年来 ,当一些学者开始借用“财政联邦主义”的概念观察分析中国的财政分权问题时 ,“保护市场的财政联邦主义”(ｍａｒｋｅｔ-ｐｒｅｓｅｒｖｉｎｇｆｉｓｃａｌｆｅｄｅｒａｌｉｓｍ)这一理论应运而生 ① 。财政联邦主义的概念最初表达的是联邦
I. Market-preserving fiscal federalism In recent years, when some scholars began to use the concept of “fiscal federalism” to observe and analyze the issue of China’s fiscal decentralization, the theory of “market-preserving fiscal decentralization” Came into being ①. The concept of fiscal federalism was initially expressed by the Union