分权

This paper first discusses the reasons for fiscal decentralization and the limit of the decentralization .

本文首先讨论了实行财政地方分权的理由和分权的限度。

In conclusion, this paper has proposed that the future direction of our fiscal decentralization should focus on how to decentralize on fiscal speeding, and is established a fiscal transfer payment system for balancing public service of different areas

针对这样的结论，本文提出今后我国财政分权的方向应该围绕财政支出方面如何分权以及建立以均衡地区间公共服务为目标的财政转移支付体制，并提出了具体的建议。

RESULTS: The imaging features of CBT were masses located at the bifurcation of the carotid artery, with abundant blood supply in the tumor, the internal and external carotid arteries shifted, the bifurcation of the carotid artery increased like goldcup in DSA. The imaging features of the neurilemmoma were masses located behind the bifurcation of the carotid artery, and the carotid bifurcation was normal, no blood supply in the tumor, but carotid arteries shifted.

结果：颈动脉体瘤的CDFI和DSA特征为：颈总动脉分权处单发性肿块，并与其紧密相连，瘤体内血流极为丰富，瘤体使颈外动脉向前内移位、颈内动脉向后外移位，颈内、外动脉分权角度增大明显，DSA呈高脚杯状改变；神经鞘瘤紧邻颈动脉，颈总动脉分权处角度无改变，瘤体内血流信号不丰富，瘤体使颈动脉向前、外移位。

Its historical status and significance are both beyond Montesquieu's theory of the separation of powers'.

洛克的分权理论所体现的内容反映了英国的国情特征，并非不成熟的"分权"理论。

In short, his thought is mainly the product that combines the thought of the modern European thinkers Locke and Montesquieu with the reality of the social and political system in the United States.

简言之，其分权思想主要是在继承近代欧洲思想家洛克和孟德斯鸠的分权思想的基础上与美国社会政治制度的现实相结合的产物。

After the intermediate stage in the Medieval Europe, the deed theories of Hebrew culture was not only enormously promoted the economic development , with contracting freedom inherited from the ancient Rome culture, Moreover, it had expedited the people sovereignty theories. After the combination of the neoteric commodity economy with the theories of Christianity\'s original sin, belief doctrine, and the wealth view, which gave birth to the supreme status of constitution, and the conception of equality, freedom, and so on. Christianity\'s wealth view (especially the Protestantism ethics) enormously promoted the capitalism expansion and finally forms the conception that private property are sacrosanctity. The ideology of successive authority restriction from Christianity, and the Christianity\'s exercise to partial legislative power and jurisdiction power, combined with autonomous cities based on commodity economy, and the political phenomenon that merchants exerted legislative power and jurisdiction power. Those had made the mundane ruler such as king, and so on, could only take the exertion of tax revenue power as the main symbol administrative authorities. It provided historical and psychological foundation for the birth of modern decentralization theories .

希伯来文化中的"约"和古罗马的契约自由不仅极大地促进中世纪中期以后欧洲商品经济的发展，而且催生了人民主权理念；基督教的"原罪说"、信仰主义和财富观等与近代商品经济的结合，生成了宪法至上及平等、自由等权利观念；基督教的财富观极大地促进了资本主义扩大再生产的实现并最终形成私有财产神圣不可侵犯的财产权观念；基督教会传承的权力制约思想及基督教会对部分立法权和司法权的行使，与建立在商品经济基础上的自治城市及商人行使立法权、司法权等政治现象相耦合，使得国王等世俗的统治者习惯于只行使以税收权为主要标志的行政权，为近代分权学说的产生和分权制度的建立提供了历史和心理的基础。

After the intermediate stage in the Medieval Europe, the deed theories of Hebrew culture was not only enormously promoted the economic development , with contracting freedom inherited from the ancient Rome culture, Moreover, it had expedited the people sovereignty theories. After the combination of the neoteric commodity economy with the theories of Christianity"s original sin, belief doctrine, and the wealth view, which gave birth to the supreme status of constitution, and the conception of equality, freedom, and so on. Christianity"s wealth view (especially the Protestantism ethics) enormously promoted the capitalism expansion and finally forms the conception that private property are sacrosanctity. The ideology of successive authority restriction from Christianity, and the Christianitys exercise to partial legislative power and jurisdiction power, combined with autonomous cities based on commodity economy, and the political phenomenon that merchants exerted legislative power and jurisdiction power. Those had made the mundane ruler such as king, and so on, could only take the exertion of tax revenue power as the main symbol administrative authorities. It provided historical and psychological foundation for the birth of modern decentralization theories .

希伯来文化中的"约"和古罗马的契约自由不仅极大地促进中世纪中期以后欧洲商品经济的发展，而且催生了人民主权理念；基督教的"原罪说"、信仰主义和财富观等与近代商品经济的结合，生成了宪法至上及平等、自由等权利观念；基督教的财富观极大地促进了资本主义扩大再生产的实现并最终形成私有财产神圣不可侵犯的财产权观念；基督教会传承的权力制约思想及基督教会对部分立法权和司法权的行使，与建立在商品经济基础上的自治城市及商人行使立法权、司法权等政治现象相耦合，使得国王等世俗的统治者习惯于只行使以税收权为主要标志的行政权，为近代分权学说的产生和分权制度的建立提供了历史和心理的基础。

We find there are two kinds of system -thecentralism and the decentralism, the decentralism is not better than thecentralism, absolutely, they should learn from each other ; In each country, the central government plays a important role in higher education curriculum management,but also has its limitation, the professional faculty have the most responsibility in the detail matter of higher education curriculum management; The higher education curriculum management system has its historical and adopted foundation, the reform must be kept fit with the situation of the country.

发现主要有中央集权和地方分权体制模式，地方分权制并不必然优于中央集权制，而是互为补充；各国的中央政府都在高校课程管理中扮演着重要的角色，但政府的控制是有限度的；高校课程管理的具体事务中，教师等专业人员的决定权较大；课程管理体是在历史与移植的基础上形成的，对其进行改革必须符合本国国情。

In order to ravel out these issues, the author presents a basic resolution in this dissertation, that is, to improve the components of the authorization system that are reasonable and adaptable to China and to overcome the malpractice of the authorization system through institutionalizing; to advance the reform of government management; to push the reform of three groups of elements by building a matching system between financial capacity and public services responsibility, to change the all-round authorization to selective authorization, to stimulate the combination of selective recentralization, felicitous authorization and rational decentralization of power, and ultimately to realize institutional decentralization.

为了解决这些问题，本文提出了对授权体制改革的基本思路：通过制度化建设，提升授权体制的合理因素和适合国情的成份，克服授权体制的弊端，着力进行政府管理层面的改革；以构建政府间财力与公共服务职责相互匹配的体制为突破口，统筹推进三组要素的改革，变整体授权为有选择的分类分层次授权，推进选择性集权、适当授权和合理分权的有机结合，最终实现制度性分权。

The Chinese government revised intergovernmental fiscal relations after the 1994 tax sharing system reform. The recentralization of tax revenues of central government in 1994 was not accompanied by revisions to expenditure responsibilities which remained as the pre-1994 fiscal system.

1994年我国实行了分税制体制改革，国家对政府间财政关系重新进行了调整，在政府间支出责任分配维持原有格局的的情况下，中央政府重新集中大部分财政收入，中国政府间财政关系由分税制前的&收入分权，支出分权&模式转变成了&收入集权，支出分权&模式。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。