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一、制度及制度变迁理论 制度学派的制度变迁理论认为,制度变迁包括诱致性制度变迁和强制性制度变迁两种。各类主体之间的博弈推动了制度的变迁。在我国,财政体制的演变过程正是中央政府与地方政府的“集中”与“分散”的博弈过程。中央政府对于制度重建具有决定性的意义,但如果把地方政府看作中间层次,从长远来看,中间层的发育程度将进一步决定一国社会的基本结构与制度演进绩效。
First, the institutional and institutional changes Theoretical system The institutional change theory that the institutional changes include induced institutional changes and mandatory institutional changes in two. The game between various types of parties promotes the change of system. In our country, the evolutionary process of the financial system is the process of “centralized” and “decentralized” competition between the central government and local governments. The central government is of decisive significance for the reconstruction of the system. However, if the local government is to be regarded as an intermediate level, in the long run, the development of the middle level will further determine the basic structure and institutional performance of a country’s society.