A Comparative Analysis on the Reform of Fiscal Dcentralization and the Reform of State-owned Enterprises——A Theoretical Explanation of the Enhancement of Central Public Finance Concentration

Abstract

To a great extent, there exists similarity in the cause,content and primary result of both the reform of public finance decentralization and the reform of state—owned enterprises in our country. The reform of state—owned enterprises has been accomplished completely,however,the reform of public finance decentralization has undergone a setback,which is characterized by the enhancement of central public finance concentration. Through comparison and analysis,the author makes a theoretical explanations of the cause of this phenomenon and makes an empirical test.