The third part is the advanced warning mechanism and appraisement control index system of local fiscal risk which is regarded as having directly realistic meaning.
第三部分为地方财政风险的预警机制与评价控制指标体系。
The asymmetrical power and responsibility in local fiscal system has become a severe problem since the introduction of tax distribution system.
地方财政体制权责不对称已经成为分税制后我国地方财政管理体制运行十年来的一个较为突出的问题。
On this basis, the paper sums up ten major principles on dealing with interrelation among local classified fiscal system through consulting the western Fiscal Decentralization theory.
在此基础上，通过借鉴西方财政分权理论的主要观点，归纳出处理地方分级财政体制间相互关系的十大原则。
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