Analysis of Effect of Fiscal Decentralization Reform over 30 Years

The paper aims to pursue for ideas to further reform and perfect the fiscal system based on the analysis on the actual effects of fiscal decentralization reform in past 30 years.With Shaanxi historical data as a basis,after making a brief review of aims and course of the fiscal system reform,it analyses the actual effects of fiscal decentralization reform on local fiscal income and expenditure,public services and local economic development by the combination of qualitative and quantitative studies.Based on the analysis,it comes to a conclusion that the fiscal decentralization reform not only nails down responsibilities for different financial departments and enhances the level of public services of the local government,but also propels the development of local economy while the fiscal system needs to be perfected further.