中文摘要：

以财政分权理论述评为基础，文章构建了支出法财政分权度衡量指标，计算并分析了中国总体和分省财政分权度。研究发现：中国总体财政分权度已接近或达到最优水平；东、西、中部财政分权度依次递减；财政分权地区差异较大，西部地区财政分权不均衡现象尤为严重；各地区财政分权度缓慢收敛。文章较客观完整地反映了我国财政分权状况，指明了我国未来财政分权化改革的方向在于局部分权程度的调整而非整体分权程度的扩大。

英文摘要：

Based on the reviews and comments on the theories of fiscal decentralization, the paper made up a measuring indicator according to financial expenditures, calculated and studied China＇ s degree of fiscal decentralization at the provincial and the overall level. The study found that China＇s overall degree of fiscal decentralization has been close or even to the optimum level of fiscal decentralization, and that the degree of fiscal decentralization dropped in turn of the eastern, western and the central regions. It is also found that the disparity of the fiscal decentralization degree among different regions is distinct and more serious in the western China, and that China＇s degree of decentralization among different regions was slowly convergence. The research pointed out that the focus of China＇s future fiscal reform is the internal fiscal adjustments to optimize the arrangements of decentralization rather than continuously expanding the scope of the fiscal decentralization.