2009117532006,,,,,,,,D035A1674-2486(2009)01-0175-16:,1999,(),,,(decentralization)(Shirk,2007),3,,;,17620091,(),,(,2004),,(,2003),3,;3,,,(,2007),,(generalization),,,,,,;,,,,,20091177(Lane&Ersson,2000),,,(),(,2007)3,,1-2,(),,,,,,3,3,,,(,2007:57),,(),,,,,,17820091,,?,(Downs,1967;Tullock,1965),,,,,;,(Burns,2003),(Bo,2002),,,,():-,,()(),,1994-(Wang&Hu,1993),,-,(Burns,1994;Huang,1995;Lampton,1992;Landry,2000;Manion,1985)20091179,(),,,,,,(),,(),()()2006(),,,(),,,,:(1996),(1994),(2002)18020091,,,,,,,,5(,2008;Landry,2003),,,,,12006()26749324.003352789.00444633.2472315391.87680()26714024.003167841.00250327.8801307598.19461(%)2677.41123.2748.467621.76961()267994.00317118.0080864.820250218.66160(%)2670.7636.5118.73625.07370,,()()2,,(Rosenbaum,1979,1984),20091181(,2002),,(1),2006,,(),1994,,(,2008),,,22006(200611)24801.96.19724612.0022.0016.32931.8912623601.62.487(200611)2649.0840.5826.61335.51446()26411.3338.2526.85385.24170(200611)264.009.582.25551.53039,GDPGDP18220091()2006,,,,(dummyvariable)200611,268200611,,,,235,88%2007,(,)34,4,(1);(2)GDPGDP,;(3)AC,:(4)BC,,,,,()4,:(5)U,,(D,3.10;24,)1A,,62%,,62%,,,D:(6)(),(),,,18420091(;)()2121,,,(),,(),(y=22.93-0.062563+.000005433)1(2006)()3:(7),,200911853(2006)ABCD()-6.530-7.282-11.634-7.492().007333.0074333.007333.0087333GDP()-.000133-.000133-.00013-.000093GDP(%)-.216333-.212333-.17133-.1353-3.361333-3.7333331.680(%)-.0633-.06423-.04823-.042333.00000543.00000553.00000513.00000553(,)----()----1.694333(;)---2.2113(;)----.353-2.129-2.222-1.595-1.594.688.755.790.703(200611).1243.1193.15933.144333.436333.549333.9173333.313332-.096633-.10133-.113333-.09533.750.704.523.430()-.1153-.1203-.14733-.13033-.44633-.46933-.2973-.232(%)-.0642.15733.1173(%)---1.494333-1.18133(%)---.6123-.54233F8.2163337.73733338.1913338.243333R.594.597.635.659R.353.356.403.434N235235235235:333.01,33.05,3.1018620091,,,:(8),,,,,U(2),18,;18,(y=-10.4335+3.4363-0.0966232)2(2006),,20091187,(85%),:(9),4,,,,,(),ABC,,,,,,,D,,,,2006,,,,U18820091(2),1613(2),18,2,(12)(16)43,(18-19),,,,,(Zang,2004),,,,,D,40.6(),,;,20%(1),,,,,,,,,,D20091189,,(1996).2010(199645).(1994).(199439).(2002).(200228).(2008)..5.:.(2004).:.,10:14-23.(2003).:.,1.(2007)..,1:56-61.(2008)..:.(2002)..,1221.Bo,Z.(2002).ChineseProvincialLeaders:EconomicPerformanceandPoliticalMobilitysince1949.NewYorkArmonk;London:M.E.Sharpe.Burns,J.P.(1994).StrengtheningCentralCCPControlofLeadershipSelection:the1990Nomenklatura.TheChinaQuarterly,138:458-491;Burns,J.P.(2003).RewardingComradesattheTopinChina.InChristopher,H.,Peters,B.G.&GraceO.M.LeeEds.RewardforHighPublicOffice:AsianandPacific2RimStates:49-69.London:Routledge.Downs,A.(1967).InsideBureaucracy.Boston:LittleBrown.Huang,Y.(1995).AdministrativeMonitoringinChina.TheChinaQuarterly,143:828-844.Lampton,D.(1992).APlumforaPeach:Bargaining,Interest,andBureaucraticPoliticsinChina.InLieberthal,K.G.&Lampton,D.Eds.Bureaucracy,PoliticsandDecisionMakinginPost2MaoChina:33-58.Berkeley:UniversityofCaliforniaPress.19020091Landry,P.F.(2000).ControllingDecentralization:ThePartyandLocalElitesinPost2MaoJiangsu(Ph.D.Dissertation).UniversityofMichigan.Landry,P.F.(2003).ThePoliticalManagementofMayorsinPost2DengChina.TheCopenhagenJournalofAsianStudies,17:31-58.Lane,J.&Ersson,S.(2000).TheNewInstitutionalPolitics:PerformanceandOutcomes.NewYork:Routledge.Manion,M.(1985).TheCadreManagementSystem,Post2Mao:TheAppoint2ment,Promotion,TransferandRemovalofPartyandStateLeaders.TheChinaQuarterly,102:203-33.Rosenbaum,J.E.(1979).TournamentMobility:CareerPatternsinaCorporation.AdministrativeScienceQuarterly,24:220-41.Rosenbaum,J.E.(1984).CareerMobilityinaCorporateHierarchy.Orlando:AcademicPress.Shirk,S.L.(1993).ThePoliticalLogicofEconomicReforminChina.Berkeley:UniversityofCaliforniaPress.Shirk,S.(2007).China:FragileSuperpower.NewYork:OxfordUniversityPress.Tullock,G.(1965).ThePoliticsofBureaucracy.Washington,D.C.:PublicAffairsPress.Wang,S.&Hu,A.(2001).TheChineseEconomyinCrisis:StateCapacityandTaxReform.NewYork:M.E.Sharpe.Zang,X.(2004).EliteDualismandLeadershipSelectioninChina.London;NewYork:RoutledgeCurzon.(:)20091205AbstractProvincialgovernmentsinChinatraditionallyenjoyacertaindegreeofautonomyindeterminingtheinstitutionalarrangementsfortheintergovernmentalfiscalrelationsundertheirjurisdiction.Thispaperstudiesthechangesofthesearrangementssincethe1994fiscalreform.Byexaminingthevariationoffiscaldecentralizationacrossprovinces,thispaperrevealsitscausesandsocio2economicimpacts.Itfindsthatthemorelocalrevenueaprovinceallocatestothecounty2levelgovernments,themoredecentralizeditsfiscalsystemis,whereasrelianceonfiscaltransfersleadstofiscalcentralization.Fiscaldecentralizationispositivelyassociatedwithanumberofgovernanceandsocio2economicindicators,suchasfiscalexpenditureoneducation,ruralincome,andeconomicgrowth.KeyWordsFiscalDecentralization,IntergovernmentalFiscalRelationattheSub2nationalLevels,FiscalTransferTheStudyontheMarketMechanismofFiscalTransparency:AmericanExperienceandtheReferencetoChinaJunPeng&ShulianDen