Comparative Legal Study of Local Government Finance System in East Asian Countries-From the viewpoint of Constitutional arrangement between Central and Local Governments

地方政府财政体系的布局应该按照什么是为居民提供最合适的不可或缺的服务来安排。这是借鉴了英国的宪政经验，英国是“地方政府一元化”的先行者。这项研究表明，这种宪法安排不仅在日本是可以接受的，在韩国和台湾也是可以接受的。在国土面积和人口几乎都是联邦制的中国，这种安排在多大程度上是可行的，也从这项研究中可见一斑。

The layout of local government finance system should be arranged in accordance with what indispensable services could be delivered most appropriately for the inhabitants. This is drawn from the Constitutional experience in the United Kingdom, the forerunner of "local government in a unitary state". This research project has demonstrated this Constitutional arrangement is acceptable, not only in Japan but also in Korea and Taiwan. To what extent this arrangement is feasible in China, almost a federal state in her territorial size and population, has also become visible by this research study.