中文摘要：

财政分权不仅影响资源配置效率，而且直接影响社会纠纷发生的概率。采用2002。2013年的数据，研究财政分权对资源配置效率的影响，同时检验资源配置效率对社会纠纷的影响。结果表明：央地政府间财政支出分权降低了资源配置效率，而财政收入分权提高了资源配置效率，资源配置效率对社会纠纷的发生呈现明显的正向关系。因此，需要正确处理政府和市场的关系，完善符合市场经济要求的财政分权制度。

英文摘要：

Fiscal decentralization not only influences the efficiency of resource allocation, but also has direct influence on the occurrence of social disharmony. By using the data from 2002 to 2013, the paper studies the influence of fiscal decentralization on resource allocation efficiency, and tests the impact of resource allocation efficiency on social disharmony. Results indicate that the de- centralization of fiscal expenditure between the central and the local governments decreased the effi- ciency of resource allocation, while fiscal income decentralization improved the efficiency. Resource allocation efficiency has significant positive correlations with social disharmony. Therefore, we should deal with the relationship between government and market appropriately, and try to perfect the fiscal decentralization system by taking market economic requirements into consideration.