Study on the Formation Process of In tergovernmental Fiscal Relation in Taiwan and Korea.

台湾和韩国政府间财政关系的共同特点是：1.政府间财政关系的特点。地方自治的基本单位不是市、镇、村。在韩国是县，在台湾是府。国家支出规模比地方支出规模大得多。原因之一是国家税收集中。二是地方公共财政调整制度较少。作为政治民主化的一部分，他们正在进行地方公共财政的改革。但是他们仍然没有取得什么成果。

The common characteristics of intergovernmental fiscal relation in Taiwan and Korea are as follows.1. The basic unit of local autonomy is not cities, towns and villages. In korea it is County, in Taiwan Prefecture.2. The scale of national expenditure is much larger than that of local expenditure. One of the causes is concentration in national government of tax. Another is that they have few adiustment systems of local public finance.3. As part of political democratization, they are engaged in a reform of local public finance. But they still have achieved few results.